re: Which city has the best RESTAURANTS in all of America?

I feel confident in saying I am well versed in this matter. Its pretty simple:

NYC is number one by far. Not even up for discussion.

SF area (this includes napa and sonoma) is number two.

Chicago and Nola are 3/4. I have only had 16 meals in chicago unlike the rest I mention herein...so its tough on reputation vs. a city I know so well (Nola), thus I leave it 3/4.

The next tier involves Houston, LA, DC, vegas, and Charleston. I would put it Houston, DC, Las Vegas, Charleston then LA.

[Have not been to Portland, San Diego, Denver or Seattle.
...I have eaten extensively in all others mentioned above
]

Solid cities worth a mention: Nashville, Boston, Atlanta, and Austin.