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The word "best" is an adjective, and adjectives do not take articles by themselves. Because the noun car is modified by the superlative adjective best, and because this makes the noun car definite in this context, we use the. It is best not to do something. Here, we have the adjective best, but this adjective is attached to no noun.
So, " It is the best ever " means it's the best of all time, up to the present. " It was the best ever " means either it was the best up to that point in time, and a better one may have happened since then, or it includes up to the present.
5 In Europe, it is not uncommon to receive emails with the valediction With best/kind regards, instead of the more typical and shorter Best/Kind regards. When I see a colleague of mine writing such a phrase, I usually point out that it is a kind of old-fashioned affected valediction which, probably, nowadays, a native English speaker wouldn't ...
It's best that he bought it yesterday. or It's good that he bought it yesterday. 2a has a quite different meaning, implying that what is being approved of is not that the purchase be made, but that he is the one to make it.