The best conductor of thermal energy among the elements listed is vanadium (V).
Vanadium is a transition metal, and transition metals are generally good conductors of heat and electricity due to their metallic bonding and structure. Polonium (Po) is a metalloid and less effective as a conductor than most transition metals. Germanium (Ge) is a semiconductor and has limited conductivity compared to metals. Argon (Ar) is a noble gas and does not conduct heat. Therefore, vanadium is the best choice among the options provided.