This month's San Diego Magazine is their annual "Best" for restaurants in San Diego. Here's a link to one of the articles in which an L.A. food critic reviews the major players in SD and compares them (or not) to what's available in L.A.
Most of the restaurants mentioned in this article are the usual suspects here on Chowhound when someone asks for an upscale referral. In fact, most of these have been the topic of hot debate over on Cheframbo's thread asking about the "Best Restaurant in San Diego"
You all agree with the assessment in the linked article or not?