I Went with Isidur. Sauron would have probably recovered from whatever Gil-Galad and Elendil did to him, but when he lost the ring he lost part of his strenght/power and was defeated (but not killed)
As the question is "who delivered the final blow?" I'll say Isidur. He delivered the final blow, even if the whole situation was staged by Gil-Galad and Elendil
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