it only works better when you can stay in VTEC, i.e. if the gearing is shorter(b16) then your rpm will stay higher and VTEC will continuosly be engaged, if your gearing is longer(LS) your engine will fall out of VTEC at every shift.
just in case you don't know VTEC is where the b16 shines.
Vtec engages a secondary lobe on the intake and exhaust cam that had a much higher and longer lift than when your car is not in vtec. this higher longer lift cam is what allows the engine to make 180hp way up high(8000 rpm).