Has the hotel that the father registered in his wife's name before his death, fearing the government would take it, become the property of the wife, or should it be sold and its price distributed among the heirs?

The father's writing (transferring) the hotel to his mother might be a symbolic procedure with no effect if he did not intend it as a gift. In that case, the hotel would be divided among the heirs. However, if it was a real gift, and the mother did not take possession of the hotel during the father's lifetime, then the gift is not Islamically valid and is considered a bequest to an heir. It cannot be executed unless all heirs give their permission, based on the Prophet Muhammad's (peace be upon him) saying: "Indeed, Allah has given every rightful person his right, so there is no bequest for an heir."