Is there a book, or an article, which examines the relationship between these two openings? The Caro-Kann exchange (non-Panov) is
1.e4 c6 2.d4 d5 3.exd5 cxd5, and the Queen's Gambit exchange is
1.d4 d5 2.c4 e6 3.cxd5 exd5.
The positions are identical except for who is on move. I know that the Caro-Kann exchange is not considered critical, and I know that the Queen's Gambit exchange (via that particular move order, i.e. without
3.Nc3 Nf6) is also not considered critical.
But does anybody know of a serious discussion of these two openings, which on the surface seem nearly identical?