What kind of state is a roller coasters are the best use of Newton's laws of motion

I am slightly unsure on the question, but if you are asking what kind of "statement" is "roller coasters are the best use of Newton's laws of motion" then the following should answer your question:

An opinion.

Explanation:  

          In physics, Sir Isaac Newton's first law of motion is known as law of inertia and it states that, an object or a physical body in motion will continue in its state of motion at continuous velocity (the same speed and direction) or, if at rest, will remain at rest unless acted upon by an external force.  

          The statement, "Roller coasters are the best use of Newton's laws of motions" is an opinion because it is not based on any evidence, facts, or proof to back it up.

there are two significant figures.