Originally Posted by
aaronng
Between the B and K, the big difference is in the ignition timing. In the K, each spark plug has its own coil pack and ignition is controlled by the ECU. So depending on load, RPM, throttle opening, the ignition timing can be varied to produce optimum torque. Basically, the K can retard and advance ignition timing on the go. The B, using a dizzy has a fixed ignition which you either only retard or advance.
Then you have difference in the i-VTEC mechanism where VTC in the K is able to advance the intake valve timing (up to 50º for the K20A2) based on the same conditions as well.