I hate to say this, because in all other respects, I prefer NY, but having moved here 2 years ago from LA, where I lived for 3 years, I'm inclined to say the food there is better. Here's why:
I don't think good food = butter.
Yeah, butter makes everything taste great. But it's what you cam do without it (and foie gras, and the like) that, IMHO, makes a restaurant worthy. And it seems that NY restaurants/chefs fall back on the old rich standbys. I know, I know, it's the french training. I don't care. Call me new school. Call me crazy. Call me a heretic. But don't call me. If you don't get that, I don't want to hear from you.
I would, however, LOVE to hear from you if you have ideas on a restaurant where I can take my boyfriend for his birthday and have a great, non-buttery (if I want) meal with a great, buttery (if he wants) meal. I'm not opposed to seafood. Love raw bars, etc. But the thing is, he loves great food regardless of the ingredients.
AND: wine and after dinner drinks can be a component of the meal, too. I can't lay down a fortune - unfortunately, no Caymus reserves for us - but some good, complex wines and after dinner drinks, too. I'm not talking about the standard crappy ports and what not. I'm talking ports a Napa Valley restaurant would be proud to list. Or aquavit's (sp?). Or better yet, all sorts of good choices.
So, there you have it. My picky particulars. If you have some ideas, I'm all eyes.