A: We can rest here. This is a good place to catch our breath, drink some water and enjoy the waterfall.
B: It’s not the highest waterfall I’ve ever seen, but I like the way the water is cascading down those fallen boulders.
A: Can you see that rock halfway up the waterfall? Is that two people sitting on it?
Photo: Paul Cooper, Taipei Times 照片：台北時報古德謙
B: I think you’re right. It’s a great vantage point to see the top of the waterfall. I wonder how they got up there.
（Paul Cooper, Taipei Times／台北時報林俐凱譯）
“It’s not the highest. . .”
This is a linguistic convention using the negative + a superlative adjective to emphasize the opposite. The speaker is saying the waterfall is actually quite small.
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