Use filters instead of queries in MS Access? I realize many things could be done in Access like instead of using queries for filtering things, it is posible to use filters.
I'm not sure if the program makes SQL with VBA queries under the hood or the inner working is different, which in the case of the second:
What is better of the two?
Is it wrong to use filters and even making forms that make use of filters instead of making queries for filtering results?
No it isn't wrong, as both are the same, only the display is different, it simply doesn't matter.
Use the view you can best solve your problems.
Forms are only a gui, for your data. So that user can access , edit or delete data, without knowledge of sql or filters.
AS today a html form and web browser are much more common  and many different rdms server are available, the usage of access is reduced and that much new functionality in the newer Versions is almost not there.