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Any ideas on the same?
It could be argued that 1.b3 is slightly better in that you'd be able to play a respectable reversed system like the Nimzo-Indian. 1.b3 also allows you to transpose into other lines like the Colle-Zuckertort or certain English opening lines.
1.b4 on the other hand, is generally considered weak in terms of actually handing black the initiative in the main lines (i.e. when black trades the e-pawn for gain in development).