The fact that Matt was grievously injured in The Defenders rather than by Kingpin in Daredevil obviously means that Season 3 will take some significant liberties with at least the beginning of “Born Again.”
Interestingly, the “Born Again” story that ultimately reunites Matt with his mother in the comics features Kingpin quite heavily.
Could Kingpin become active in Hell’s Kitchen again and force Matt to interact with his mom throughout the season?
That said, one of the relatively few details we know about Season 3 is that Vincent D’Onofrio is reprising his role as Kingpin.