[NajdorfDefense]

I'm open to and eat at both, but prefer the 'best-in-class' to the more 'experimental' dining, for example Daniel > WD-40. To me, Service is clearly the differentiating factor btw two great restaurants, once you get above a certain level of french food, or spanish, or italian, or chinese, it becomes very hard to differentiate btw the quality of a Jean-George, a Daniel, a Bouley, a Robuchon, a Keller, etc, unless you are a true gourmand. Decor is also a factor, but again at these places they are all done up so that may come down to personal taste - do you like Cafe Des Artistes or a per se, or the Four Seasons.

Daniel was the best dining experience I've ever had [2x.], whether in NYC, LV, LA, Philly, Barca or elsewhere. Marcus, the host, remembered me when we entered from one prior visit, knew exactly why we were there w/o being told again [birthday], the service was beyond exquisite, the waiters were incredibly attentive and yet invisible, they could write you a book on each dish on the menu. The food is rated 2nd best in all of NYC by Zagat's, so I'll just agree that it is flawless, the sommelier can answer any question about wine {I've been with oenophiles} and the dessert is simply the best I've ever tasted.
While the decor is the best in town, the service really makes it stand out. They must have like 4-6 people per table, not including everyone you don't see, of course, and never intrusive. Obviously, you can sit there all night and not feel hurried in any sense [not true of some places!].
Bonus: As we were approaching the coat-check, we met Daniel Boulud and told him how much we loved our dinners. He took us to the bar and wanted to know all about it, and had a drink with us before returning to the kitchen.

Other faves: Alain Ducasse, Le Bec-fin, Drolma.