1. What do you actually do with the B4? Where do you place it, and what mode of fire do you use? How long does it take to recharge?
Deciding placement is an interesting exercise in itself.
Firstly, your map situation. If you have map dominance and you're confident in your ability to hold it, you can build it within range of the enemy base (particularly vs double wehr or okw without FHQ). If the map is small enough to reach the enemy base from a well-defended spot (like semois), just build it as far back as possible.
Against a Walking Stuka, which can destroy the B4 with a light call-in artillery strike, it's prudent to build it further back.
If the enemy goes for Fortifications or Breakthrough (breakthrough being fairly common), building the B4 in your own base is a good idea as neither of their artillery strikes can be used on the allied base sector.
If the enemy team has a doctrine that can kill the B4, but has no recon, and you decide to risk building the B4, build it as far back as possible, too, and mine the approaches of the base to nail kubels, scout cars, pumas, and the like from spotting for the artillery.
Say none of the above is the case, and the enemy goes for (example) Elite Troops + Breakthrough.
As you can see, the closer the howitzer is to the front line, the more accurate it is. However, it also means it has to pick up and traverse more to hit targets at different angles. With a non-vetted B4, increased accuracy is superior, because you want those squadwipes. However, once you do get vet and begin spamming the precision strike, the further the B4 is, the less it needs to move to align to different targets. In my opinion, since the B4 comes into it's own at vet 1, building it further away from the front line is the superior option (also keeping it safer).
From vet 0-1: Priority will be hitting vehicles, it only takes two or three solid damaging hits to give it vet 1. Alternatively go for multiple team weapons or a large group of squads. Don't fire it as often as possible the moment the cooldown is up, wait for a good opportunity. Reload is 60 seconds, iirc.
Vet 1: The fun starts here. Wait til the OKW player mass retreats to the FHQ, or Wehr player back to base. Precision the spot, get vet 2 instantly.
Vet 2 and 3: Reload is now something like 30 seconds, insanely low. Spam the hell out of regular shots, precision shots for the mass retreats and snared/slow vehicles, destroy everything within range. Pair with For the Motherland or Mark Target to instakill anything. If they don't kill the B4 now it's a matter of time before the GG.
Just my opinion of course.