This is typical moves for white in an evans gambit after xb4. The main point is to gain tempo to push the pawns to the center and get to play d4. This is the compensation for the pawn. From there an attack can be launced. In the main line above black is less behind on tempo becuase the bishop ends up in a better place for the final position. So if the knight takes it is if the bishop took and then moved back to its initial square after c3 is played.