Do you want to be more polite or less polite? Do you want to give a strong direct opinion, or a suggestion?
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Lev LandauJudging from your questions, I guess "would be best" is used when the speaker wants to politely suggest doing something, whereas "is best to" is used when giving a strong opinion.You got it. "is best to" is not impolite, but it does imply that you have a strong feeling about it.