To many to list and a lot depends on the type of food. Like Ray's Boathouse in Seattle for Seafood is tough to beat. Bern's Steak House in Tampa is great for Steaks. For overall general dining my favorite is Cafe Renaissance in Vienna VA. Outside the US, there a couple local places in Tuscany that are to die for food, Nero Nuvo in Kuala Lumpur is tough to beat. And for my last meal, sitting at a any one of many side walk cafe's on the Champs Elysees having a great meal and people watching.
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Life is to short to drink cheap wine.
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