As so often with this sort of question, we probably wouldn’t phrase it that way in the first place. I’m comparing A and B in terms of their functionality. I’m comparing the functionality of A and B. I’m comparing the functionality of A against that of B.
"The better" is a superlative that only applies when comparing two people or things. "The best" is not wrong when comparing just two, but "the better" makes clear that the comparison is between two only.
According to my CLEP book, the phrase "de lo que" is only used for comparing adjectives and adverbs. Es más fácil de lo que crees. (facil) However, when comparing things, the articles el/la/los/las are used instead of "lo". Tengo más coches de los que puedo contar...
If you say on the form "I think Fred is a very good candidate", you are inevitably comparing Fred to somebody else or some other people, and you are probably not comparing him to the children at your child's infant school! Who exactly are you comparing Fred to?
Discover how cost-benefit analysis helps determine project viability by balancing financial and intangible factors, its benefits, and limitations in decision-making.
Detroit Free Press: Study Shows Small Businesses May Benefit From Comparing Health Funding Alternatives at Renewal
Study Shows Small Businesses May Benefit From Comparing Health Funding Alternatives at Renewal