B cannot be true. Can you imagine if a Quote is submitted and SF skips the mangers and sales vps and goes directly to the CEO for approval? just doesn't make business sense. A is correct using the snapshots Advance Approval uses to keep the history on who has already approved and who hasn't so next round, it just skips those who already approved.
https://help.salesforce.com/s/articleView?id=sf.cpq_smart_approvals.htm&type=5
"When you enable smart approvals on an approval condition, Advanced Approvals compares the condition’s tested field value during resubmission with the tested value of the previous submission."
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