- the harder and more advanced the repertoire gets, more of a chance you will have to use the low B, as it is a standard note in flute repertoire
- in my oppinion, the extra length of the tube makes the other notes sound better and more resonant
The best way to decide is to consider what you plan to do with your playing. Low B's are found primarily in orchestral, and modern solo pieces, so if you are just going to be playing for your own enjoyment, you may not find it necessary to have a low B footjoint. The Low B tends to offer slightly more resonance, and a slightly better in tune 3rd octave, while the C foot allows the playing of high notes with greater ease. And unfortunately, flute makers do tend to charge more for a Low B foot than a C foot, as it requires extra material and time to make. Keep in mind though, that the Low B only offers 1/2 step more range. Other than low B, the same pitches (even into the 4th octave) can be played on both a B and C footed instrument. I personally play a B-foot flute.