In PL/SQL, basic arithmetic operations are handled using built-in operators to calculate addition, subtraction, multiplication, and division. For the numbers a = 10 and b = 5, the outcomes are: Addition results in 15, Subtraction results in 5, Multiplication results in 50, and Division results in 2. These results are displayed using the DBMS_OUTPUT.PUT_LINE function.

Using PL/SQL built-in functions like LEAST improves performance and reduces errors as they are optimized for specific tasks, providing precise results with minimized computational load. These functions eliminate multiple condition checks found in IF statements, thus enhancing clarity and reducing debugging complexities. Built-in functions also tend to have broader compatibility with PL/SQL optimizations, making them preferable for efficient code execution.

PL/SQL differentiates between the declarative and executable parts through structure: the declarative part, where variables are defined, is preceded by the DECLARE keyword; the executable part, where operations are performed, is enclosed within BEGIN and END; keywords. In a simple arithmetic program, variables a and b are declared with initial values, followed by operations within the BEGIN-END block to perform addition, subtraction, multiplication, and division, outputting results with DBMS_OUTPUT.PUT_LINE.

In PL/SQL, the minimum of three numbers is determined using the LEAST function, which returns the smallest value from a list of numbers. For example, given numbers a = 10, b = 20, and c = 5, the function call `LEAST(a, b, c)` will return the value 5 as it is the smallest. The result is output using DBMS_OUTPUT.PUT_LINE.

PL/SQL can use nested IF-ELSIF statements to conditionally print outputs based on comparisons. To determine and print the largest of three numbers, a, b, and c, one can structure the code as follows: Within the BEGIN-END block, use nested conditions like `IF a > b AND a > c THEN largest := a; ELSIF b > a AND b > c THEN largest := b; ELSE largest := c; END IF;` Finally, use `DBMS_OUTPUT.PUT_LINE('Largest: ' || largest);` to print the result. This approach allows flexible handling of multiple conditions.

To compute the remainder of a division operation in PL/SQL, the MOD function should be used. This function returns the remainder when two numbers are divided. For instance, given a = 10 and b = 5, modifying the code to include `remainder_res NUMBER;` and `remainder_res := MOD(a, b);` in the BEGIN-END block will compute the remainder value. The result can then be displayed using DBMS_OUTPUT.PUT_LINE as follows: `DBMS_OUTPUT.PUT_LINE('Remainder: ' || remainder_res);`

In PL/SQL, outputting a message to the console is achieved using the DBMS_OUTPUT.PUT_LINE procedure. This involves encapsulating the message within a BEGIN and END block. For example, to print 'HELLO FYBCA..!!', the program would include: `BEGIN DBMS_OUTPUT.PUT_LINE('HELLO FYBCA..!!'); END;` which ensures the message is printed to the console.

The PL/SQL code determines if a year is a leap year by checking if the year is divisible by 4 and not divisible by 100 unless it is divisible by 400. This logic adheres to the standard rules for leap years: a year is a leap year if it is evenly divisible by 4; however, if it is divisible by 100, it must also be divisible by 400 to be deemed a leap year. This is implemented using a conditional statement and output using DBMS_OUTPUT.PUT_LINE.

The LEAST function in PL/SQL simplifies code by directly returning the smallest value from a set of numbers, making it more concise and readable than multiple nested IF statements. Unlike the IF approach, which requires multiple conditional checks, LEAST provides an efficient one-liner, reducing errors and improving maintainability. It's advantageous for quick comparison when handling numerous values.

To determine the maximum of two numbers in PL/SQL, a conditional IF...ELSE statement is used. If number 'a' is greater than number 'b', 'a' is assigned as the maximum number; otherwise, 'b' is assigned. This is implemented as follows: `IF a > b THEN max_num := a; ELSE max_num := b; END IF;` The result is output using DBMS_OUTPUT.PUT_LINE.