1. e4 Nc6 2. b4

This is an interesting wing gambit after 2... Nxb4 3. d4!. How do you all think about this?

If you ask me, the studying of this line seems super inefficient due to the fact it's pretty rare you see NC6 after e4.

It looks bad to give away the pawn. A pawn is worth more than 2 tempi.

If this is good in the Sicilian, it must be feasible here. However, one inaccuracy and white is lost.

In the Sicilan 1 e4 c5 2 b4 cxb4 lures the c-pawn away, so that 3 d4 can follow.
After 1 e4 Nc6 white can play 2 d4 right away, without having to sacrifice a pawn first. Also after 2 b4? Nxb4 3 c3 Nc6 d4 pawn c3 is not that useful as extra tempo. It hinders the natural move Nc3.

Please play 2.b4 everyone. I'm a 1... Nc6 player and I feel this white move will really help me win. ( ͡° ͜ʖ ͡°)

#5 @tpr
I think you are pretty much on point here.

There is a similar line in French with a similar idea - the distraction of a c5 pawn, as pressure against d4 square is the main idea of french for black, it makes sense there as it allows supporting a d4 pawn with c3 later after dealing with a pawn on b4.

Against 1... Nc6 however it has far lesser merit, as it serves no goal other than winning a couple of tempi. As a 1... Nc6 player myself, it's far from uncommon to make 1-2 extra moves with this knight in some variations. Besides, black hasn't yet even committed to any pawn structure at this point - there is no guarantee for white that the position will open up soon.

It is not all about „tempi“ - using some gambits gives you strategic advantages as well. But where are the assets in this line?

There aren't any

1. e4 Nc6 2. b4 Nxb4 3. d4 Nc6? 4. d5! and black can't put pressure on that center like he can in 1. e4 Nc6 2. d4 d5!, where white advances his pawn to e5 usually, and then black continues pressuring with ... f6 and ... Bf5.