Black should win fairly easy after 1-b3 2.Bb1 e5, but 2-Bf6 3.Bxd6 Bxb2 4.Bxf8 Qxf8 looks even stronger.
Spoiler:
I play b3 and e5 immediately, don't see much point in playing the other line. I remember some Karpov quote where he said something like: "if I had a choice between an unclear tactical idea which might be good or a guaranteed slight positional edge I would snap take the latter". While I normally disregard this as I'm not a sick grinder like Karpov we have a lot more than a slight edge here after b3.
Out of interest though Bf6 Bxd6 Bxb2 Bxf8 I like Nxf8 (hitting d3) Rb1 bxa3 (threat Nb4) which looks pretty good but I've probably missed something because the position is quite complex.
Both good lines and certainly much better for black. The computer line that I thought was interesting goes 1...b3 2.Bb1 Bf6 3.Bxd6 Bxb2 4.Bxf8 Nxf8 5.Qe2 Bxa3 6.Rd1 and it turns out that the two pawns simply cannot be stopped without a lot of material loss. Proving that the pawns can't be stopped is obv a much longer line, but the idea should be obvious now. I saw the Bf6 idea but just missed the possibility of getting the connected passers, which is embarrassing since I play the Noteboom.
Actual game continuation was 1...Qc7 2. Bg3 Bf6 3. b3 ab 4. Bxb3 Rxa3 and an easy cruise to victory. Just much less accurate than the pretty tactic.