Do you know why the Kuro serial numbers goes up to around 240-250, yet Cave claims only 100?
It is somewhat puzzling. For some reason they decided to make a bunch of regular Ibara kits at the same time as Kuro, and used the same serial number system and mixed them all together. My theory is a run of 100 wasn't cost-effective, so they ordered 200-250 and made 100 Kuros and 100-150 Ibaras, all with IB- serials. This would also explain why later BL runs, other than MFBL which consisted of 100% converted PCBs (from MMP, Futari, and PS), were 200 a piece.
Also several other boards were also converted back to Kuro like Pink Sweets, Mushi Futari, and Mushihime Tama, and I've seen at least one of each of those which probably cancels out all the other Kuro->Ibara conversions.
Comparatively few of these were made (and I have seen a lot more than three IB- serial Ibaras over the past 13 years). Most (if not all) were part of the second and third "extra" prints which seem to have been made exclusively for Hong Kong distributors, and is likely the reason why CAVE does not acknowledge them as part of the original Japanese run of 100 PCBs***. For a time CAVE were making Kuro PCBs to order (again, for HK shops only), and they seem to have just used excess, unsold/returned stock of poor selling games like Pink Sweets and Mushi Tama (plus Futari because they must have had some of those lying around as well). The use of PS and Futari should be a dead giveaway that these were later conversions, because those games weren't released until after Kuro. In a way, this was a precursor to the MFBL AV distribution.
Today, last I checked Kuro is only installed in a handful of Japanese arcades, rarely pops up for sale, and is mostly in the clutches of collectors.
***They mention the 100 number for Kuro in the official CAVE history book. But again, if they exclude International distribution, technically they aren't lying.