Restaurants with best views?
The Marriott in Times Square has The View and Chop Suey. Asiate in Time Warner has a great view. Also the Water Club and River Cafe (though that's in Brooklyn but the view of Manhattan is spectacular and so much a part of the experience). Two drinking places with great views are the Peninsular Hotel and the rooftop at the Met.
Terrace in the Sky is a little bit stuffy, and food is not exactly exciting, but it's generally well executed even if a little bit old fashioned. It's at the top of a Columbia grad school dorm on 119th and Morningside, the building is called Butler. It's at the top of a cliff overlooking Morningside Park and you have a sweeping view of the city from a perspective that not a lot of people see. The neighborhood is improving by leaps and bounds, so a stroll along the cliffside by the park is actually a very pleasant experience these days.
I just browsed through all those links and no one mentioned it...probably because it's not new and not trendy and not central.
Terrace in the Sky
400 West 119th Street, New York, NY 10027
Best views are usually outside of Manhattan. Check the Outer Boroughs boards for tips....
My experience has been that places with great views usually have mediocre food since they get enough business strictly from the view/location.