They both can potentially get to the same end point in overall mhz so the answer one is a better ocer is a little vague....
The 2.4b is better, but for the reasons the higher the fsb the better the performance through increased cpu bandwidth and in the case of the 4g4a mobo and its 3:4 and 4:5 ratio you will get about no chance of running even at 333mhz ddr (because of the too high of a multipler...2.4a=24x100fsb). With the 2.4b you should be able to do 150fsb for 2.7ghz and thus with the 3:4 ratio run 400mhz ddr...The 600mhz fsb couple with 400mhz ddr will give you better performance versus a 2.4a at 2.7ghz since it would only represent a 113x4=452mhz fsb and the best memory you could pull off at that speed is 304mhz ddr.
With the epox and generally most i845g,e,pe,ge, etc mobos the B chips will give a better chance at the best performance. If you get an A chip you better get lower multiplier chips like 1.6 and 1.8's or otherwise go with a sis chipset or via chipset which offer 3:5 ratios. Still you will lack the high system fsb but the memory scores will be better.