It's one of those ridiculous systems that look stupid but do ok.
In fact...
Black plays...if he can...
Pawns to h6 a6 e6 d6 and bishops to e7 and d7 and then both wings pawn storm.
No eco code for that and no opening name.
If I encountered this, the game might begin 1.d4 h6 2.e4 a6 3.Nc3 e6 4.Bd3 d6 5.f4 Be7 6.Nf3 Bd7 7.O-O. If Black persists with 7...b5, then 8.Qe1 (eyeing the g3-square) 8...b4 9.Ne2, and Black already seems overextended on the queenside.
I'm not sure how Black's system can be playable against reasonably competent opposition. Even if Black gains space on one wing, it would probably boomerang owing to Black's lag in development.
Hi If you are a problem solver then working backwards from a position is a positive. A basic mate in 2 can be solved by creating the position where the mate occurs, getting the start position then filling in the blanks.
Similarly sometimes in Opening Books the author will give a position that could have been reached from that opening, but actually transposed.
Hope you follow that.