Burke was trying to wear Matthew down by suggesting that perhaps Elizabeth MIGHT deserve it...obviously Matthew wasn't going to swallow it. Agree that Burke really shouldn't have been pushing Matthew's buttons like that.
I mean, trying to get Matthew to lessen his devotion to the Collins family is a lost cause, Burke. Face it.
Burke seems to think that all the Collins deserve grief simply because they are Roger's family. Not a very healthy, or fair view of the situation. But sad fact is, there are probably a lot of folks who've been wronged who think they have every right to go after their wrongdoer's family/friends, even if those friends or family had nothing to do with what happened to them.
Matthew was also pretty sore with Vicki for looking through the basement room. Elizabeth wasn't too happy with her about it, either. Though we do learn later on she had good reason for not wanting anyone to snoop through there...