Why place of Mem[MA] in MB then copy from MB to IR rather than going straight from Mem[MA] to IR?
In theory it would be possible to send instruction fetch memory data directly to the IR (or to both the MB and the IR) — this would require extra hardware: wires and muxes.
You may notice that the architecture (depending on which one it is) makes use of few (one or two) busses, and this would effectively add another bus. So, I think that all we can say is that simplicity is the reason. Back in the day when processors were this simple, transistor counts were very limited for integrated circuits.
Going in the direction of making things more efficient, nowadays, even simple processors separate instruction (usually cache) memory from data (usually cache) memory. This independence accomplishes a number of improvements. MIPS, even the unpipelined single cycle processor, for example:
First, the PC (program counter) register replaces the MA for the instruction fetch side of things and the IR replaces the MB (as if loading directly into that register as you're suggesting), but let's also note that the IR can be reduced from being a true register to being wires whose output is stable for the cycle and thus can be worked on by a decode unit directly. (Stability is gained by not sharing the instruction memory hardware with the data memory hardware; whereas with only a single memory interface, data has to be copied around and stored somewhere so the interface can be shared for both code & data.)
That saves both the cycle you're referring to: to transfer data from MB to IR, but also the cycle before to capture the data in the MB register in the first place. (Generally speaking, enregistering some data requires a cycle, so if you can feed wires without enregistering, that's better, all other factors being the same.)
(Also depending on the architecture you're looking at, the PC on MIPS uses dedicated increment unit (adder) rather than attempting to share the main ALU and/or the busses for that increment — that could also save a cycle or two.)
Second, meanwhile the data memory can run concurrently with the instruction memory (a nice win) executing a data load from memory or store to memory in parallel with the fetch of the next instruction. The data side also forgoes the MB register as temporary parking place, and instead can load memory data directly into a processor register (the one specified by the load instruction).
Having two dedicated memories creates an independence that reduces the need for register capture while also allowing for parallelism, of course requiring more hardware for the design.