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Idea: subtract 50 from the points of each player and find the minimum of the absolute value.

Add a column C to compute abs(points-50) : C4= ABS(B4-50)

in D1 (for example) compute the min of column C : D1 = min(C4:)

You get the player number with the formula : = LOOKUP(D1;C4:C8;A4:A8) which search for the value in D1 in the array C4:C8 and return the corresponding value in array A4:A8

and the corresponding points number with the formula : = LOOKUP(D1;C4:C8;B4:B8)

Read the help of the LOOKUP function.