Optional beginner controls are part of Tatsunoko vs. Capcom and they aren't as game breaking as the "easy operation" control scheme in Capcom vs. SNK 2: EO. They do, however, change the way Tatsunko vs. Capcom handles.
Let's take Ryu as an example. One of his signature moves is throwing fireballs. The Wii remote control scheme drops the quarter circle turn and maps Hadokens to a single press of the 2 button. With this change you can vault in the air and throw five mid-air Hadokens with ease. In fights with a human this "technique" is pretty much worthless, but it does help against CPU controlled giants and makes the last boss a piece of cake.