This is one of those questions where the right answer is the wrong answer for you.

They are not the same. However, the differences are not all that important to a non-programmer (which, if you are asking that question, I'm guessing you are not a programmer).

The learning curve to program something for Access from .NET would be considerably higher than programming something from within VBA for Access, assuming the user has a pretty good knowledge of Access.

In addition, Access has an interface which allows you to program "macros" without using VBA, which can come in pretty handy as well.