All of the above and more. B-stock could be returned & refurbished product, it could be discontinued product being blown out, or it could be brand new current product that is simply being blown out due to inventory overstock. Typically it is offered by the mfg as functionally & sonically perfect, and warrantied for operation - but it might have restrictions on the trial return policies. If it's from the better mfgs, it's a good way to save a few bucks.
According to Ascend Acoustic, where I orderd by B-Stock CBM 170's, b-stock simply is just a defect in the cabinet, aka a slight scratch in the paint, a bubble on the covering, etc... Something that they can't honestly sell as "a perfect speaker/sub" because of such a slight defect. And honestly, I had to look twice to find out why my speakers were labelled b-stock. Turns out there was a slight bubble about 1/4" long and next to the edge on the back of the speaker, so it wouldn't even be showing anyway.
But what you're probably worried about, is fine. They're sonically the same as regular stock (at least from Ascend).
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