Many people will not think anything is particularly different regarding simple-system
flutes with a range to low C or low B aside from the obvious.

If you are one of these individuals who thinks this way, you are a bit mistaken!

Most flutes (both simple-system AND Boehm) with C footjoint have an average overall length of 26.5".

Flutes with a B footjoint are normally around 28" long to amount for the extra key and souding length issues, etc.

I will NEVER AGAIN voluntarily work on (well, if it's a task for someone else it would be fine)
nor purchase a simple-system flute w/ low B due to personal issues with them.

The extra-long rod/lever for the left-hand low B key has a possibility of bending over time,
has excessive mechanism noise and overall setup issues.

In all actuality, most of the flutes I've seen with low B were German-made.

With this fact in place as well as the fact that low B simple-system
flutes do NOT have removable footjoints,
the position of the German-placed finger-holes/toneholes is QUITE problematic
as it's difficult enough to play a low C on one of those tanks nevermind a low B!

Why have a low B if you can't even honk out a low C? How about a low C# even?!

COME ON NOW!