Assuming that the sentence was not spoken on the next New Year's Eve, the sentence makes little sense.
You could say, "Last New Year's Eve was the best one ever."
Believe or not, with my poor English knowledge, I am an English teacher who teaches grammar at some private school.
I would like to have a few opinions on the sentence below.
"No other New Year's Eve is better than the last one."
1. Is this sentence grammatically correct? I checked the word "eve" and it is a countable noun.
2. Are there any better expressions than this? If so, I would like to know some of them.
Could anyone help me on this, please?
If you mean that the quality of fun you have each year stays the same or goes down, you could say "No New Year's Eve is ever better than the last one". It depends on what you mean by a New Year's Eve being good/better etc. Do you mean the party you go to? The weather? New Year's Eve is just a date - it has no good or bad.
Remember - if you don't use correct capitalisation, punctuation and spacing, anything you write will be incorrect.