There was a recent mini-debate on the OB board about the merits of Zagat's. It's interesting to note, in the context of the below thread on Tavern on the Green, that the guide's 2002 edition gives TotG 17 points for food, squarely in the "good to very good" range. Here's what the guide, in its oh-so-imitable prose, says about the food:
"while some find the American food 'just average', far more say it's 'improved' and 'surprisingly good.' "