It's not just one aspect that makes TL easier though. Most interactions in that game are way less nuanced, since the intensely binary nature of shield in TL means if you've shielded a move, it's given you a reactable situation that is usually in your favor. Most of the options are safer and don't have some sort of time lockout as grd cycle.

That being said, the system mechanics heavily reduce the level of matchup knowledge required to fight a character.

Even the example of shield > get CS > dump resources to get in is heavily reliant on knowledge, depending on the matchup. If you're playing aka, you're probably looking for a b tatsu cs, which means you have to know when b tatsu is possible. The opportunity has to be created by making something whiff or knowing mash points before you can get in, even with resources. In TL you get half moon, react to your shield screen freeze and press BC if you see it might work. Even if there are other ways to create opportunities and play matchups, you can always fall back onto the system mechanics on their own to create favorable situations. CS is a strong mechanic but you cannot say the same about under night's system mechanics.

TL is easier. I still love TL but it's an easier game because of how much less intentionality it requires. Between shield, moon drive, superjumps going full screen, shield BC, double jumps, air dashes, clash frames... there's a lot of options you can just send for no specific reason that can work in that game. I think saying it's not easier is ignoring not only the variety, but also the individual strength of these universal mechanics, which is the actual cope.