Questões de Inglês - Comparativo e superlativo de adjetivos | Comparative and superlative para Concurso

The sentence that expresses an idea of comparison is:

“Spotify made a lot of money in Q1: yesterday (April 23, 2024), the streaming music giant announced that last quarter its revenue increased by 20%. The smash report comes after Spotify cut costs last year, which included laying off more than a quarter of its workforce. The company also raised prices ___ 2023 for the first time in a decade as it further expanded beyond music into audiobooks and other categories”. (Adapted from: https://www.morningbrew.com/daily/issues/whi ffed)
Analyze the assertions below.
I - "In" correctly fills the gap in the text. II - There is a phrasal verb in the sentence “(…) which included laying off more than (…)”. III - The words in italics are respectively: an uncountable noun; a personal pronoun; the comparative form of the adjective “quart”.
It is correct to affirm that:

Considering the following sentences, which one of the alternatives presents only the adequate choices of comparison for each sentence?

I- The Beatles are definitely the best British band of all time.

II- I disagree, because I believe Queen was better.

III- There is no point in arguing about that when we all know Led Zepellin was the least appreciated.