To note as the best (4)
I believe the answer is:
tops
'the best' is the definition.
(I've seen this before)
'to note' is the wordplay.
'note' becomes 'ps' (a PS or postscript in a letter).
'to'+'ps'='TOPS'
'as' acts as a link.
(Other definitions for tops that I've seen before include "The Four -, Motown group" , "Caps; outdoes" , "Max - spinning toys" , "Upper garments" , "Beats" .)