Hi,
In my opinion they are the same with a different acronym.
VRU is a Computer Telephony Integration (CTI) term that refers to the interaction between a human (typically a caller) and a computer that is programmed to respond to the human's requests. VRU is also refered to as Interactive Voice Response (commonly abbreviated to IVR), this is a computer phone application that accepts touch-phone keypad selection input from the caller and provides appropriate information in the form of voice answers or a connection to a "live" operator.
Regards,
Dandy