David,
It is quite a while since the disc brake adaptor plate was developed but I have a feeling it was needed because the MGA item positions the caliper awkwardly in the wheel arch (but I may be wrong).
The other issue is, of course, cost. Even if you have MGA calipers, the availability of parts for the MGB is better and cheaper. The MGB caliper was also an enhanced design. For instance, they do not retain the central spindle in the piston, which was found to be superfluous. MGA owners often break them off and use MGB pistons.
The hoses are different so as to get the right length. I think the MGA ones are a tad too short and risk getting stretched on full lock.
Malcolm