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Of course there is such thing as a B#. It's just that the posters use of the term, reminded me of a friend, who plays bass, who doesn't understand enharmonic spelling...
I get fed up with enharmonic spellings, though, because in most cases they are impratical, and just make music that much more difficult to read...Anyway, I'd say B# is one of the least common notes in compositions. Composers dislike using too many sharps and flats, often.
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