Yes, breast milk is best (usually, except in cases where the mother takes certain drugs etc). Nobody can deny it, because it's a fact.
Human milk is best for humans
Cow milk is best for cows
Dog milk is best for dogs
etc etc
That's nature's design.
However, formula is not half arsenic half crack cocaine. It has been worked on and worked on and many many babies are raised on it and thrive.
There are many reasons why a woman does not want to breastfeed and you have to respect their decision. It would be best if they make an informed decision, but even if they dismiss it out of hand, it is still their choice and in no way means they will be a bad mother.
There are many reasons why a woman wants to breastfeed, but cannot and you will add to their feelings of guilt and inadequacy if you criticise them for it.
i really really hope that you are able to breastfeed successfully, i do, but prepare yourself because it really is not a case of deciding to bf and job done. You may find you need help and support or it even doesn't work for you.