Di Matteo was sacked as Chelsea boss in the early hours of Wednesday morning after defeat at Juventus on Tuesday night saw the European champions slip closer to an early exit from the Champions League.
Roman Abramovich has now fired seven managers since he bought the Stamford Bridge club nine years ago and Villas-Boas, who lasted just nine months before being replaced by Di Matteo, said: "At Chelsea, I think another sacking is just like any other day at the office. That's my interpretation."
Di Matteo paid the price for winning just two of the club's last eight games - a run that meant Chelsea dropped away from the Barclays Premier League summit. Yet the Italian had just six months ago delivered Abramovich the prize he has yearned for since 2003 - the Champions League trophy.
Villas-Boas, who had employed the Italian as his number two, was clearly taken aback by Di Matteo's sacking given his success since succeeding him at the west London club in March.
Speaking ahead of Tottenham's Europa League game against Lazio in Rome on Thursday, Villas-Boas added: "He has achieved so much in such a little amount of time. His CV is maybe one of the best in the world now - he has won the Champions League and the FA Cup too.
"It was difficult for Robbie and I wish him well for the rest of his career. Regarding the club, it's their decision, it's what they think will take them forward but other than that I can't comment."
Villas-Boas needed little time before he returned to top-flight football, signing a three-year deal at the White Hart Lane in July. Former Blues boss Carlo Ancelotti has also gone on to secure a job at wealthy French giants Paris St Germain, and Villas-Boas thinks Di Matteo's future in management looks bright despite the sacking.
"Most of the managers that have recently left that club have moved on to other positions," said the Portuguese. "We are grateful for having been through that club and through that experience, now all of us are in different situations with different clubs moving on with our careers."
Villas-Boas added: "I haven't spoken to (Di Matteo) because my focus is absolutely on Tottenham. I have a relationship with Robbie and when appropriate we will have a conversation but I'm not in a position to offer any advice."