I have two very different lists in mind. If you were choosing between them, which would you take and why?

36 points

OR

Is neither a choice? Neither lists plays to the strengths of the B wing and the pilots. In the first, you've put 18 points of insurance into the Gunner, presumably so you can make buzzsaw B wings. But they're not as effective at that as the shuttle is. Heck, if you dropped the Gunners, and Ibby down to another dagger, you could add another 3 attack ship, and that seems to be more insurance in my mind than 3 gunners.

And then in the second list, you're obviously trying to have high pilot skill in order to... I'm not sure really, Ibby and Keyan are still going to be shooting after Whisper, and Ten will be shooting after Han. And you're once again not doing anything to buff their abilities - Ten has no crit buff, and ibby and keyan have no way (besides the dial) to stress themselves - and they don't have AdvS to take their action before they reveal the dial (not like it's a good combo on Ibby anyways). But yay, you'll stress your opponents. If your goal is to do that, then you could just leave the Tactician on Ten, and drop it on Keyan and Ibby, giving you 8 points (because you don't need VI either)... You can now give them sensors/epts that work with their abilities. Opportunist and PTL come to mind.

I have never had good luck with any rebel list featuring one type of ship except xwings. You have a lot of punch, but not a lot of manuverability, with the exception of kenyan. If you must fly all Bs, Consider daggers with engine upgrade. I also think Nera is worth a look. The question that always comes to mind with a pure B list to me is 1) how do you keep them from getting behind you, and 2) what are you going to do about it if they do? Both Keyan and Nera can cover their 6 pretty well, other Bs, not so much. I personally think that Bs go better with some other ships that are more manuverable. These days, a GSP with PR will make them pay if they are shooting your Bs in the back. My 2 cents.

Way too expensive for such low agility ships you could do with some kind of escort to cover the flanks or you'll get picked appart.

If you're bringing all b wings better make it 4, imo. 2 AS, 2 with tactician.