Welcome Retrac.
Yeah the Mikilon M96 is the same bike. Have a feeling the M96 may be a slightly better quality bike than the Atomik version, but yeah, identical in most respects.
As for why the 26mm? The 30mm fake Mikuni Pumper carby fitted to the M96 is a terrible carby. The idea behind it is good, ie: give it a throttle pump to assist in bottom end response, which it does, but that's the only selling point of the carby. It's capacity for Hi-rev performance is terrible, and contributes greatly to the poor performance of the standard Loncin Gen III engine. The other thing with the Mikuni "30mm" carby, is that they have a true internal throat diameter of 26mm, so essentially they are the same throat venturi diameter as the OKO 26mm...
However, the reason behind the use of the OKO 26mm Flatslide is it's proven performance capabilities, and it's ease of tune, and in my experience, long term reliability. I've never had a Mikuni copy carby "stay seated" so to speak in regards to it's tune... It will work fine one week, terrible the next. All of my OKO's have never changed their tune, once they've been jetted.
The flow dynamics of the OKO Flatslides work much better than the Mikuni copies, and they offer a far more "competetive" power delivery. Bottom end response is much the same as the mikuni, but with a much stronger mid-range, that builds into a surging top end. With no other mod to the motor, it offers a marked performance increase, but when tied in with ignition and Muffler modification, it REALLY brings the Loncin Gen III alive, and going by the "bum-on-the-seat" dyno, at a guess just the OKO and muffler mod are good for about a 5hp increase in overall power, with a lot more of being in the top end...
If you are still running the stock carby on yours, and want a bit more sting from the motor, try a 26mm OKO, and you'll never look back... May want to follow the instructions in fitting one (outlined a few pages back in this thread) to the M96 though, as it's a very squeezy proposition, but between a few of us Blitz fanatics have found the simplest way of doing it.