1.d4 d5 2.Nf3 Nf6 3.g3 c5 4.Bg2 cxd4. I am sure black is okay. But this is the type of opening that I would like to play with either color - unbalanced but not super-sharp.
A difference of opinion concerning ...h6:
5.Nxd4 e5 6.Nb3 h6. In ECO 1987 they gave "+= Kurajica", whereas NCO 1999 gave "=". It's my view that ...h6 is a logical move, but it's too soon to be attaching
any evaluation to the position.
In place of 6...h6, the ECO note continues
6...Nc6 7.O-O Be7 and follows Spiridonov - Radev, Decin 1975. Another difference of opinion: ECO 1976 (Cvetkovic/V.Sokolov) gives "unclear", ECO 1987 (same authors) gives "+=". But let us pause here after 7...Be7.
The above position should be compared with the Smyslov Variation of the QGA. Because of the tempo difference between ...c5xd4 and ...d5xc4, it actually happens that in the reversed variation white preserves his extra tempo. The following variation, although not pretending to be best play by either side, illustrates the tempo.
1.d4 d5 2.c4 dxc4 3.Nf3 Nf6 4.e3 g6 5.Bxc4 Bg7 6.Nc3 O-O 7.e4 Nfd7 8.Be2 Nb6.