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'STEP you' and 'is this LOVE?' may be the two best songs, but single-wise I'd say HEAVEN wins because of the single's value. 'STEP you/Is this LOVE? has no value besides the ugly cover unless Ayumi's next album isn't CD+DVD, which I highly doubt. I don't like the songs on her other two 2005 singles, but the singles themselves are worth the money for what you get....
Judging by the songs themselves, 'STEP you/Is this LOVE?' wins though.
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