Why do you need to know that the starting value is different than the test value? This immediately makes me suspicious that we are either:
If the starting value is not a missing requirement, and tests are deterministic, then I would argue the starting value is not important. Test A is fine. Why do reviewers need to see this other file? That other file is setup code, which should be unnecessary to read in order to understand the test case.
As a thought experiment, consider how much effort would be required to debug a test failure in both cases.
If Test A fails, how important is the starting value? Is knowing the starting value essential to finding the root cause of a test failure? Do you not have the ability to step through this unit test with an IDE so you can analyze the initial value?
For Test B, why on Earth would the first assert ever fail? I have written tests before where an assert is part of the setup — but only as a debugging tool for wonky or unstable tests. As soon as I root out the instability, I usually remove the assert in the test setup.
To me, asserting the initial value means that I, as the test author, trust the initial state of the system under test as much as I trust the system to change the state correctly (e.g. "I don't trust the initial state or the system under test"). The first assert in Test B feels funny, because I should at least trust the initial state of the system.
But funny feelings are not a good reason to remove an assert. It might be the reason to add that first assert in Test B.
Whichever you chose, go with the strategy that makes your life easier. Tests shouldn't pass. Tests should fail correctly, and if you are doing that the test is fine however it is written. But still, the first assert in Test B bugs me. Why do we need it? That's the thing to figure out. If you don't need it, get rid of it. If you do need it, then consider writing a test to associate the initial value with some requirement. If there is no requirement, but asserting the initial value is deemed necessary, add a comment above the assert stating why this was needed, and describe the conditions which should prompt its removal.