Step 1: Concept Diborane ($B_{2}H_{6}$) has a bridged structure with two $3C-2e$ (banana) bonds and four terminal $2C-2e$ bonds.
Step 2: Meaning The bridge consists of two Boron atoms and two Hydrogen atoms in a plane perpendicular to the terminal bonds. This rigid cyclic structure prevents internal rotation.
Step 3: Analysis Assertion (A) is correct; the bridging system locks the molecule. Reason (R) is also a correct factual statement about terminal bonds. However, the nature of the terminal bonds does not explain why rotation is prevented; the bridging bonds ($3C-2e$) are responsible for that.
Step 4: Conclusion Both are correct, but (R) is not the explanation for (A).
Final Answer: (B)