Gourmet Seafood Restaurant has opened at 46 Beach St, downstairs (the location of the late Pacific Garden). They have the same well-cared-for-looking fish tanks on the way in the door, same hours (11AM - 3AM) and the same tables & decor as PG - but a different menu, and (sob!) no dim sum. (I think PG did the best in the city) I went in for lunch yesterday at ~12:30, but I was alone and not famished, so I couldn't try much. (The spicy dry fried salted squid was very good, though) When I go back, I'll go with more people, and hopefully have more news.
Also, the Vinh Sun BBQ Restaurant on Beach St (across Oxford St from Taiwan Cafe) is (finally) looking ready to open. They've had live fish & crabs in the tanks in the window all this week, and one of those menu-highlights letterboards posted since last week (highlights that encouragingly include beef shins and suckling pig); today they had a cheap generic "closed" sign up on the door - apparently all that remains is for someone to flip it over?