Obviously, this is ridiculously broad, but let me give some parameters...
We're going to be there for just three days, two nights. My wife is (newly) pregnant, and will not therefore be drinking, but I am a serious oenophile and wine is a serious consideration in many restaurant situations, although I am able to make an exception (as I find I often must) for some outstanding Asian restaurants, and of course for casual restaurants. Food, though, is the ultimate consideration.
The first thing out of everyone's mouth I've asked is Lotus of Siam. This is no doubt due to the legendary German wine list (I am a fine wine broker and represent some of Germany's greatest wine estates). It also seems to be a great value.
I've also heard good things about Raku, Carnevino, Sage, Picasso, Alex, Guy Savoy, etc. - and it seems that the ultimate sine qua non in Vegas is Joel Robuchon.
Basically, we'd like to splurge on one dinner (would like to get out the door for less than $300 if possible with modest wine selections) and maybe hit Lotus of Siam and a couple of other hole-in-the-walls, classic cocktail bars, etc.
Look forward to hearing your thoughts.
Lotus of Siam
953 E Sahara Ave Ste A5, Las Vegas, NV 89104