I suggest you take a look at this blog post from Scott Gu :
http://weblogs.asp.net/scottgu/archive/2010/11/09/announcing-the-asp-net-mvc-3-release-candidate.aspx
To name some advantages, you can use the Razor View Engine, which depending on your requirements, it will make your view code nicer. I believe that's the case for an ERP System.
This is not 100% mvc3 related, but with the RC you get NuGet installed with it, if you're planning on using external libraries to help you out, that's a great way to manage them.
Partial Page output caching is a great feature for systems that share bits and pieces across different ui's.
Unobtrusive JavaScript and Validation is also another great new feature that will help you keep your code's maintainability among other benefits.
MVC3 also has some benefits from the dynamic aspects of .NET 4, and that also helps you keep your view code cleaner.
And my end point would be, MVC3 is already on RC stage....it already has Go Live license and support...if you're learning, I would suggest learning the latest, you will get all the knowledge you need to use mvc 1 and 2, and also the new things about mvc 3.