For any one that is following and/or for my future ref 
extending the temp headers and resize range was the solution
tell application "Microsoft Excel"
set sourceWorkbook to active workbook -- "Book1.xls"
set sourceSheet to worksheet "Sheet1" --of sourceWorkbook
tell sourceSheet
insert into range (range "1:1") shift shift down -- insert temporary header row
set headerCells to range ("A1:AY1")
set critrange to range ("ZZ1:ZZ2")
end tell
set value of headerCells to {"Header1", "Header2", "Header3", "Header4", "Header5", "Header6", "Header7", "Header8", "Header9", "Header10", "Header11", "Header12", "Header13", "Header14", "Header15", "Header16", "Header17", "Header18", "Header19", "Header20", "Header21", "Header22", "Header23", "Header24", "Header25", "Header26", "Header27", "Header28", "Header29", "Header30", "Header31", "Header32", "Header33", "Header34", "Header35", "Header36", "Header37", "Header38", "Header39", "Header40", "Header41", "Header42", "Header43", "Header44", "Header45", "Header46", "Header47", "Header48", "Header49", "Header50", "Header51", "Header52"} -- temporary headers
set value of (cell 1 of critrange) to "Header2" -- crit range has header for column B
-- define ranges
set lastRow to first row index of (get end (cell -1 of (column 2 of sourceSheet)) direction toward the top)
set datarange to get resize (range "A1" of sourceSheet) row size lastRow column size 51
-- get list of values from column B without duplicates
set ValueList to {}
repeat with i from 2 to lastRow
set rowValue to value of cell i of column 3 of sourceSheet
if not (ValueList contains {rowValue}) then
copy rowValue to end of ValueList
end if
end repeat
--for each uniqe value in column B
repeat with i from 1 to count of ValueList
-- make new sheet
set destinationSheet to (make new worksheet in sourceWorkbook)
set name of destinationSheet to "Records_" & (item i of ValueList) -- set name for new sheet
-- advanced filter to new sheet
set value of cell 2 of critrange to item i of ValueList
advanced filter datarange action filter copy criteria range critrange copy to range (range "A1:AY1" of destinationSheet) without unique
--advanced filter datarange action filter copy criteria range critrange copy to range --without unique
-- remove header row
delete range (range "1:1" of destinationSheet) shift shift up
end repeat
-- clean up crit range and delete temp header row
clear contents critrange
delete range (range "1:1" of sourceSheet) shift shift up
end tell