Once you’ve read that one, follow it up with Upswing Poker’s article on why you should never limp in heads up at >40BB stack depths.
‘Limping from the small blind has become popular in recent years, but it should never be done in heads-up games (when deeper than 40BB) for a number of reasons:
Limping gives the big blind the opportunity to check and see a free flop with 100% of their range. This allows them to realize more equity with all of their hands, including some that would have folded to a raise.
Unlike limping, raising forces the big blind to play larger pots with a positional disadvantage. A very compromising position.
From a theoretical perspective, it is important to have a well-balanced strategy that is tough to exploit.’
Let’s just accept both players are hypocrites and prepared to do anything they can to get an edge and/or tilt their opponent.