What makes the perfect landing in a tail-dragger?
They both have their uses.

A wheel landing (landing on the mains, keeping the tail in the air) gives you better rudder authority on the ground, which is useful in a crosswind or during touch-and-gos. However, there is a point where as your airspeed slows, your rudder authority falls off quickly. This can be dangerous in a crosswind for obvious reasons. Most pilots avoid this condition by keeping the tail up for as long as they can, then quickly planting it on the ground when it begins to fall. The rudder is kept up in the airstream for as long as possible, and then you quickly transfer your turning control from the rudder to the tailwheel.

A three-point landing is useful for getting on the ground and stopping quickly, because the additional wheel provides more friction. It also avoids the situation in the previous paragraph, because you land with the tailwheel down and have full turning authority the entire time.

So in general, there is no preferred landing style in a tailwheel airplane. This may not be true for specific models of aircraft, however.