Just to confirm, although I think it is implied already - formal usage is with le/les?
Yes, we use le gustaría/les gustaria for the formal usted/ustedes. So:
Señora, ¿le gustaría tomar un café?
Madam, would you like to have a coffee?
Señores, ¿les gustaría tomar un café?
Sirs, would you like to have a coffee?
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