Yes, as I said, Bs had the bench seat. Rumor has it the head of the tractor division Harry Merrit was a huge man and he wanted AC to offer a tractor with a seat that he could sit in! Be that what it may, if it were not for Harry Merrit there would not be Allis-Chalmers farm equipment. Harry was behind the purcase of LaCrosse plow and Advance Rumely, Harry was behind the rubber tires on tractors, the All-Crop combine, the forage harvestor and the Roto Baler along with the short fender 20-35, the U and the WC and B tractors. Harry made A-C a success.
As far as the starter holes in the Bs. During WWII Bs and Cs were produced with steel wheels and no electrical system besides the magneto. The fenders on the Bs were wider and went over the wheels to keep dust down and to keep the operator's hands in the wheels. Cs had the standuard fenders because the wheels are wider than a B. They also had the taller air cleaner pipe. Being there was no electrical system the starter hole had a plug in them and there was a piece of sheetmetal that went in the place of battery box. The interesting thing about the Bs and Cs is there does not appear to be any production of steel wheeled Bs or Cs before the war.