No. I am not ready to write my opinion about Matrix: Reloaded yet. But I found some great links that mention the philosophical aspect of Matrix: Reloaded (Thanks to enda, all links are from his website).
Those links are: Matrix Reloaded Explained, hackthematrix, Matrix Essays, Matrix Theories and the official Matrix’s Philosophy website. The last but not least is the articles about the analogy of Matrix with the real life™: America’s Matrix.