Что касается комфорта, то этот отель — лучший.

Questions & Answers about Что касается комфорта, то этот отель — лучший.

Why is комфорт in the genitive case (комфорта)?
The phrase что касается literally means 'what touches' or 'what concerns.' The verb касаться (to touch / to concern) always requires its object to be in the genitive case, which is why we must use комфорта here.
What is the purpose of то in the second half of the sentence?
In Russian, complex introductory clauses often use a pairing word to bridge into the main statement. Что касается ..., то ... is a fixed pairing. You can think of то as meaning 'then' or simply acting as a pivot point that signals the main point is about to be made.
Why is there a dash before лучший?
The dash stands in for the present-tense verb 'to be' (is). While dashes are most strictly required when linking two nouns, they are often used before adjectives like лучший to create a deliberate, emphatic pause that makes the statement punchier.
Could I say самый лучший instead of just лучший?
Yes, you absolutely can. Лучший by itself already means 'the best' (and sometimes 'better'), but native speakers frequently say самый лучший for extra emphasis. Both are perfectly natural in this context.

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