The main reason why people went for the H2B set up was that the B series has a wider and more comprehensive range of aftermarket gear sets available over the H series
Shorter ratio's helps engine with no power to get going. With h22a/K24 you actually need longer gears to ultilize the torque. H2B was design to fix the hideous driveshaft angles in Honda swapped cars not to mention the added benefits of having the engine tilted forward and OEM ITR LSD + gear ratios.
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