Polish Opening Analysis

Here is a another game, not b5 but b4

[Event "Live Chess"]
[Site "Chess.com"]
[Date "2017.11.12"]
[White "bram-stokers"]
[Black "dillondownes"]
[WhiteElo "936"]
[BlackElo "884"]
[TimeControl "600"]
[ECO "A00"]
[Termination "bram-stokers won by checkmate"]
[Result "1-0"]
[CurrentPosition "rnbqkb1r/ppp1pppp/5n2/3p4/1P5P/5P2/P1PPP1P1/RNBQKBNR b KQkq - 0 3"]

1.b4 d5 2.h4 Nf6 3.f3 Nc6 4.a3 e6 5.d4 g6 6.Nc3 Bg7 7.g4 e5 8.g5 Nd7 9.dxe5 Ndxe5 10.Rb1 d4 11.Ne4 Bf5 12.e3 Bxe4 13.fxe4 dxe3 14.Bxe3 Qxd1+ 15.Kxd1 Nc4 16.Rb3 Nd4 17.Bxc4 Nxb3 18.cxb3 O-O-O+ 19.Ke2 Bb2 20.a4 a6 21.Bxf7 Ba3 22.b5 axb5 23.axb5 Bb4 24.Nf3 Rhf8 25.Ra1 Rxf7 26.Ne5 Re7 27.Ra8# 1-0