Christophe, I've reviewed your issue description and it sounds like you may have had an issue with your MRS directory or with its permissions as you've mentioned. If you go about trying this again, please try this:
1. Uninstall SmarterMail.
2. Navigate to the installation directory of SmarterMail and rename the MRS folder to MRS_OLD.
3. Install the new version of SmarterMail.
If you receive an error on the web interface please check to ensure the MRS directory is configured to allow Full Control for NetworkService, and that your SmarterMail application pool (in IIS) is configured to run as NetworkService. Please update me on your results if you give this another go. Have a great day!
Kyle Kerst
IT Coordinator
SmarterTools Inc.
www.smartertools.com