The sentence in the paragraph that expresses an opinion rather than a fact is A. A new analysis of nearly 600 medical studies on the effects of alcohol contradicts the results of previous, smaller investigations.
It should be that an opinion simply means a view or judgement that is formed about a particular thing. It should be noted that an opinion isn't usually based on facts.
From the information given, it was stated that the analysis of nearly 600 medical studies on the effects of alcohol contradicts the results of previous, smaller investigations and that the earlier research concluded that moderate consumption provides some protection against heart disease.
The new study found no statistically significant health benefits from drinking. Therefore, the sentence in the paragraph that expresses an opinion rather than a fact is that a new analysis of nearly 600 medical studies on the effects of alcohol contradicts the results of previous, smaller investigations.
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