I have recently returned from Las Vegas and had the pleasure of trying three new restaurants.
The first was Il Mulino New York in Caesars and it was excellent. Of primary note was the caprese and pasta sampler, and all the main courses were superb. The wine was a nice 2001 Ca'Rome Barbaresco.
We then experienced Prime Steakhouse in the Bellagio. This place was worthy of its 27 food quality rating in Zagat as everything was excellent including the service. The wine was a 2004 Poetry by Cliff Lede (one of the best I have had period) and a 2003 Darioush Cab.
Finally, after two great places, we tried Strip Steak in Mandalay Bay. I have to say that the flavor of the food was better than either Il Mulino and Prime Steakhouse. This included the bread, crab cake, duck appetiser, seared ahi tuna and braised short rib steak. This place is incredible and not pretentious at all.
In summary, all three places are excellent, but Strip Steak may be the best based on food flavor.