Stefan: I don't know about "best" but if you eat spicy food, there is a superb Szechuan restaurant in midtown called "Wu Liang Ye." It is not fancy- in fact, it is a bit of a dump, but it is clean enough, and the food sparkles. You must make a reservation- if you call, ask for Herman, the manager, and use my name, Bill Hart. If you want lobster, you must reserve that in advance, and I recommend doing so. The menu I would have is razor clams, szechuan dumplings, either cold or dan dan noodles, capsicum chicken, a lobster dish, some fried rice and snow pea leaves or string beans with bamboo shoots (if they are out of snow pea leaves). They have a lot of exotic dishes on the menu, and you can feel free to experiment, but those dishes are tried and true-- I've eaten there many, many times over the years.
If you want an elegant lunch, you might try to book at the Modern in MoMa, and ask for a seat in the dining room facing the sculpture garden This is one of Danny Meyer's restaurants, and though I don't think it is in the very highest tier of restaurants based solely on food, it is very, very good, the service is usually exceptional and the setting is very refined.