I was going to say something but I realised it was probably nonsense. I agree that the two things are two different discussions that people often think are interchangeable which is understandable because there is obviously a great deal of overlap.
I suppose it could be argued that it is an advantage or even a requirement to be a learned music person to some degree to discuss 'the best' whereas 'favourite' is obviously pure opinion and you ultimately can't argue with someones opinion outside of presenting your own opinion. In summary, 'favourite' is totally subjective whereas there is a certain amount of objectivity in picking 'the best'.
Personally, I find I am less willing to offer my opinion on what is 'the best' as I am my 'favourite'.
Sorry if this all seems a bit obvious but there it is.
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