Mr Pandithan.
There are tons of examples of P-91 welding with matching filler, which includes, GTAW with P-91 filler.As compared to SMAW,FCAW and SAW, GTAW produces one of the cleanest P-91 weld, with very low O2, Mn:S ratio >50( prevents hot cracking), Total Ni+Mn 1.5% max.
If there is a choice for extremely high and consistent quality, GTAW would be the choice to many fabricators,and in fact many boiler manufacturers especially Japanese, go for Automated Narrow Gap GTAW,for quality with slight sacrifice in productivity.
Using B-3 filler would not be recommended, due to low creep strength, if the super-heater design temperatures is 560deg C or more B-3 GTAW welds would invaribly intiate creep damage in service.
Plus if the PWHT is done @ 705deg C, this would not temper P-91 weld & HAZ at all.The welds may have excessive hardness, typically over 300 HV.
The recommended PWHT for utility services are between 740-760 deg C and if PWHTis done judicoiusly Weld/HAZ could end-up with hardness, of 270-290 HV, which is kind of rule of thumb for power industry.
It may be wise to discuss the issue with your client, and educate them with facts.
The attached link will take you to Metrode website.You may have to regiseter to download the details, in case website asks for.
Metrode and Bohler Thyssen are some of the comsumable leading manufacturers of P-91 consumables in the world.
I have tons of other references on P-91 welding, in case if you need.
Thanks.
Pradip