There are a lot of places claiming best beef. People said that Kobe beef is really from Sanda. Sanda itself is now a bedroom community. But Sandaya in Sanda is still worth a try. This is a huge steak house.
Other people said that Kobe beef is really from Tajima. Tajima being close to Toyooka and really in the boonies, that I can believe they raise cows there. I went there by chance quite a few years ago and their beef is pretty good.
Saga is another country place claims to have good beef. Normally Saga is associated with nori. I tried it once in Isahaya and Saga beef is pretty good too.
Hotel Gran Villa at the JR Osaka Stn. has a very nice teppanyaki place (forgot the name) and it is a great place to go. Wine list is so so.