Best is a subjective, situational judgement. Universal approval of a "best way" is not a particularly useful way to think about such tasks. Pick a method that suits your preferred way of working.
What do you mean by "each of the updates within"? I assume that the subform is displayed as a datasheet or as a continuous view because of the reference to "any line picked". Do you want the command button to appear for each record displayed?
One way you can delete records would be code like this:
If MsgBox(Prompt:="Confirm you want to delete a useless record. ", Buttons:=vbYesNo, title:="Confirm Delete") = vbYes Then
CurrentDB.Execute "DELETE FROM tblYourTableNameGoesHere WHERE PrimaryKey ID = " & Me.PrimaryKeyID, DBFailOnError
End If
You'd place that in a the click event of your command button.