Meaningless Use is reporting to Medicare or Medicaid that you are using an EMR/computer system meaninglessly per the govt guidelines.
Other than it being reporting data to the govt (CMS), PQRS is considerably different. PQRS means reporting quality indicators on selected pts (for instance HgbA1C, BP, etc). While in my view MU is nearly impossible and certainly not cost-effective for a small practice, PQRS is relatively easier. I believe even if you make a token attempt at PQRS you won't get a penalty although that will change in the coming years.