They are different concepts. B-2 is subsonic and stealth and this thought to bombard from great, height, by night and without being detected (if it was detected it would have few ones or no way of defending itself). But if the invisibility of B2 works (still it has not been proved in a war of high technology, against a really worthy adversary), would make it almost invulnerable.
Tu-160 it is a supersonic bombardier of penetration to low height, very seemed to B1 (but much bigger and more rapid), to F-111, to the Tornado or to Su24 and Su34.
Nevertheless already there are methods to detect "stealth" planes, Russia and China have special systems of radar (ancient radars that use a minor wave length are capable of detecting them). On the other hand the logistic requirements, the price and the maintenance of one B2 is infinitely major that the one that needs one Tu-160 (and any another plane) what them does a risky bet.
Tu-160, nevertheless, it is a robust plane and of the better of his class, (probably better than B1), this endowed with certain invisibility (like B1) and it is a solid and known concept.
So to establish an opinion on B2 I would expect to using it in a war against a powerful country as Russia or China (if this was happening surely we would be all dead

) and not against Afghanistan, where the most advanced thing that they have is the horse and the saber.