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"best" defines on the requirements you have.
But as you make it depending on an environment variable which cannot chnage at runtime, using `enabled` seems to be fine.
If the condition could change, `onlyIf` might be more appropriate.
Whether you use a provider with `enabled` or not is up to you, but it is not necessary, as you evaluate it right away anway.

Regarding the second question, why should it not be skipped?

it's one of those... if I specify it on the cli, would it still skip it, what's the precedence of operations

I imagine it does, but I've never really considered it

although I'm not sure that when I ran it that it gave me any output suggesting it did

That's not a question of precedence.
You specify it, so it is added to the task graph.
But the actions will be skipped as it is disabled.
It's dependencies will be executed though.

That you specify the task on the commandline does not in any way influence the value of `enabled`