Thanks to those who posted their recommendations. The filet was quite good as was the bernaise sauce. Sides of note were the cauliflower and potato gratin(respectively), and the crimini mushrooms. Strawberry shortcake, and the flourless chocolate cake with pistachio ice cream were interesting takes on classic steakhouse desserts and both were very, very good.
What didn't do it for me were the green beans, whipped potatoes and creamed spinach that were not bad but not memorable. My friend had the "american kobe rib eye steak" that was a real mystery to me. It was good but had the texture of a New York. In fact, there was no "eye". Now mind you it was tasty but certainly not the best rib eye I have had. They said that all the steaks were dry aged 30 days. If that is so I wonder why the rib eye was so chewy? The last steak house I had been to was Fleming's, and while they didnt have the presentation that Dakota did, their rib eye was damn tender. Go figure.
The sauces were fun; I particularly liked the horseradish, the peppercorn and the bernaise. But in the end I prefer a good pan sauce to any of these because they can be a tad over powering. As I looked around the restaurant I kept noticing some seafood dishes. The oysters(most likely Kumamoto) and the tuna tartare looked really good and like many of the dishes had very good ]presentation. In fact the amuse we had, a Santa Barbara sweet prawn, was one the highlights of the meal, trumping the beef. The prawn featured a pan emulsion and a spinach gnocchi, but most importantly it had been cooked just enough so that the freshness of the prawn opened up and for a moment had me thinking I was in Maine eating lobster. The steak, especially the Filet was good but I have had better, especially when Im grilling them. But the desserts and the amuse were really good and showed that the kitchen when allowed to experiment and play can create something very memorable.