What strikes Ken and I most is how much better and how many more dining options there are in New York than San Francisco. In SF we like to think of ourselves as foodies, but it's pretty provincial compared to NY.
Les Halles (Financial District). Atavistic French brasserie. Very basic menu, great if you want steak frites and not so much otherwise. Reasonable preparation, nice room, surprisingly inexpensive. I wish I had a place like this in San Francisco.
Dos Toros (Village). A taqueria serving SF-style burritos, in New York! Considered the best burrito option among many SF expats. I thought it was good; honestly as good as most of the places in SF. Nice spicy sauce, good carnitas, good cheese. Too salty, and the staff of four rolled sloppy burritos in twice the time a single person in SF can do. But it was good.
reBar (DUMBO). Didn't eat, just drinks, but liked it. Comfortable place to meet after work, nice beer selection, cool art in the building.
Wolfgang's Steakhouse (Tribeca). Ken wanted a New York steakhouse, this was pretty great. Really amazing quality steak, both the filet and the ribeye, although the portions are comically oversized. Better quality of beef than Ruth's Chris, for what it's worth. Good salads, OK service, kind of noisy room.
Bar Boulud (UWS). Part of Daniel Boulud's empire, the Bar is a more casual cafe kind of place. Serious brunch menu, including very well made omelets (a lost skill in most of the US). Also a lovely charcuterie selection, many delicious meats. Great place for a smart lunch.
Chez Josephine (Hell's Kitchen). 11pm dinner after theater, French, with nice live piano music. And a wonderfully welcome very gay staff. The food was, frankly, mixed quality; both our entrees were fairly dull meat+sauce, but the salads were nice. Really enjoyed the room and the service, though, a nice post-theater meal.
Highpoint (Chelsea). We were in the mood for a boozy brunch in Chelsea, Highpoint was perfect. Great breakfast bar, terrific Bloody Marys and an interesting list of other cocktails. The eggs benedict were nice. The food is quite inexpensive, too, good value.