for someone who's never been to matsuhisa before, this is a very interesting and delcious place. don't just go for the sushi here, go for the nouveau creations. i tried the toro sushi and the kanpachi sushi, and they were both very good (but not the equal of WaSa sushi which i think might even be better, don't get me started again on the treasures). the toro tartare with osetra caviar at abe is very good (and besides you can't get it at a lot of places, maybe just at matsuhisa where it was supposedly created and at the ginza where a meal there will set you back about 4 C-notes per person). the only problem with the tartare here is that once in a while it gets too salty because the sauce is not well-modulated enough. also, tried the fresh sweet shrimp cocktail with avocado, a citrus sauce, and flying fish eggs (tobiko caviar?) and the aforementioned osetra. this was a great dish, and was recently put on the specials menu so takashi abe prepared it himself (the other sushi chefs didn't know how to prepare it since it was on the specials list for the first time). also, tried a cooked dish from the specials list called "ris de veau with foie gras" served in a foie gras reduction sauce, which was beyond EXCELLENT. the sauce was a little rich, i noted hints of some sort of red wine, but was sweet enough to cut the foie ras and the lightly breaded and fried pieces of cow neck or interstine (that's sweetbread?). truly great stuff. and sometimes they serve some nice desserts like a chocolate mousse or a tiramisu among the pedestrian green tea ice cream, and other ice creams and sorbets.
definitley give this place a try. if you want unique japanese-french influenced cooked dishes and the toro tartare. also, they serve an omakase in three different prices points of $50, $75, and $100. so it should be be intersting esp. at the 100 dollar level. which of course i haven't tried before but if you do please post back.
in my opinion wasa sushi and sushi wasabe take the prize but next trailing in at third is abe.