This is very good instinct, and you could even argue that. A polite way to end the letter. Which one is the best is obviously a question format, so it makes sense that which one the best is should be the correct form.
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In your context, the best relates to {something}, whereas best relates to a course of action.
I mean here you are the best at tennis and you are best at tennis, choose the book you like the best or best both of them can have different meanings but most and another adverb in.
Can be used between friends or strangers. What was the best choice for this purpose? Best or best wishes casual or business casual. Sincerely or sincerely yours or yours sincerely casual, business casual or.
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