>sakura no uta is what i think the best vn Why? Personally I think that Sakuuta not as good as Subahibi. And Muramasa better than this two as well.

Well, I've never played Muramasa so I can't say anything about it. Also, SakuUta spoilers.
But Sakura no Uta is more ambitious than Subarashiki Hibi. It has a structure that challenges the reader and, in a similar way to Jintai, makes you see the work differently once you get to the ending. Sakura no Uta talks about more subjects and connects art to that human struggle of realizing one's own possibilities. Characters have their own story arcs in Sakura no Uta and the themes and concepts introduced in their chapters add to that overarching arc of what it means to have 幸福 in your life. It is a continuation of the 幸福に生きよ introduced in Subarashiki Hibi.
Take the distinctly stark endings of Zypressen. Yuumi gets depressed in the normal ending, but it is something she accepts as inevitable. It is far more truer to her own personality and beliefs. In the yuri ending, she uses the sakura magic thingmajig to grant her wish that Rina becomes gay for her. The scene at the end where she throws the book away is a gesture of "fuck it i don't care if this is unhealthy and somewhat escapist", which is unhealthy.
SubaHibi's structure is often lauded, but in the end it is a gimmick that moves the story forward. In SakuUta, the arc means something. It goes from realistic stuff to somewhat magical to phantasmal to somewhat magical to realistic again. VI can be described as a new common route to a new eroge. It is a new beginning because Naoya is traumatized by the loss of his great friend, Kei. People comment on how young he is, despite being a teacher. It's like he has never grown old. What is also interesting is that he doesn't go out of the school as if he never grew up while everyone else, especially Rin, has gone to different places.
But here comes Sakurako who inspires him. She is the person who transforms music into words. Naoya becomes young again, more like his former genius self. VI starts like a condensed 2.0 of Fruhlingsbegin and Abend until it gets revealed that the stained glass painting shows, in a similar fashion to Dorian Gray, the corrupt art world. Modern art is ruined by the celebrity culture and it looks ugly. But through the ingenuity of Naoya, he modifies it with light.
You could read this scene as Sakura no Uta's impact on Subarashiki Hibi. SubaHibi is the stained glass and Naoya's modification revitalizing it is SakuUta. SubaHibi's ideas become fresh again and more relevant to the world we live in. It is intertextuality's finest example.
We live in a world of geniuses and commoners. Us commoners envy geniuses and geniuses forget who and what they are. But Sakura no Uta approaches that divide by telling us it is misguided like The Collector https://en.wikipedia.org/wiki/The_Collector#Fowles.27_discussion_of_background_to_The_Collector
Geniuses are people who dwell in possibilities. They don't vomit out beauty because they can. This new beginning is why the final line is so powerful. All of this works because of the structure.

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