The best Bond film ever? that's debatable. The best Bond with Roger Moore? In my books, yes, although 'Spy who loved me' is a close second.
I must've watched this movie at least a couple dozen times as a kid, and it's one of the most memorable movies, from the exotic Maude Adams to the awesome India scenes, and then taking you Germany for some cold war thriller action, and finally, those awesome sky-diving scenes. Bond has never been better.