Best NYC Restaurant?

Unlike some people, I haven't wiled away my time recently in New York City's top restaurants, but in the last week two friends have separately asked for a recommendation on the best in French Laundry/Manresa-type "serious dining" in NYC. I can narrow down Zagat's Top Rated (which currently has 10 restaurants tied for top food honors at 28) based on what I've read and the few I've tried, but if you had to recommend just one to friends looking to blow the bank on a single phenomenal meal in Manhattan, what would it be?