Best Place for Kobe Beef?
Best Kobe I've had (and I think the second or third best meal) was at French Laundry - yeah I know - it's not a realistic suggestion - but you asked!!
One place where it's not worth it is at Harris'. The Kobe steak there is $65, and while the quality is good, that grain taste of Kobe does not go well charred like an average NY or Porterhouse.
I've had Kobe beef twice at La Foret in the New Almaden area of San Jose. They seem it to have it often as a special at about $45.
You can also get Wagyu beef at Juban in Menlo Park (a Japanese cook-on-the-table grill place that is really a Japanese style Korean BBQ). Wagyu is also highly marbleized and melt-in-your-mouth tender. It is served sliced very thin at Juban. About $36 per full serving (good size for 2 with other grill meats/side dishes and just a taste for 4).