B is correct. One of the primary motivations for securitization is to isolate high-quality assets from the general credit risk of the originator. By utilizing a "true sale" to transfer the car loans to a Special Purpose Vehicle (SPV), the assets are bankruptcy-remote from the bank. If the pool of securitized car loans has a higher credit quality than the overall bank's balance sheet, the SPV can issue securities at a lower yield (lower cost of funding) than the bank could achieve by issuing its own unsecured debt.

A is incorrect because issuing securities with a principal value higher than the assets leads to under-collateralization, which decreases credit quality. Over-collateralization (issuing fewer securities than the asset pool value) is used to enhance credit quality. C is incorrect because in a revolving structure, principal collections are reinvested into new assets during the revolving period rather than being paid out immediately to investors. D is incorrect because while an SPV structured as a master trust can issue multiple series, a standard revolving securitization does not imply issuing multiple independent securitizations traded solely based on weighted-average life.