I'm going to try to keep this one a little shorter.
There are two main dining facilities: the Beach Club and the main dining room at the Central Pavilion. Both are beautiful outlets. The Beach Club is outdoor dining and you have choice of indoor or outdoor dining at the main restaurant. The main restaurant has a great outdoor terrace with beautiful views, which is great place to eat.
Outdoor terrace of the main restaurant
I've mostly done breakfasts and lunches at the Beach Club and dinners at the main dining room.
The food choices are either western or Vietnamese, and since I'd been eating so much Vietnamese food before coming, I've mostly had western food. A couple of the meals have been outstanding and the rest have been very good. In general I would say the food is on par with most of the other Aman resorts, but not yet as good as the best Aman resorts. Also at this point, the menu selection is still very limited.
The staff is extremely friendly if still a little inexperienced. They've done a good job of getting people trained. I'm sure it's been a huge challenge getting wait staff and cooks hired and trained when no one within 100km of the resort has ever heard of an omelette, a club sandwich or a martini to say nothing of knowing what they're supposed to look or taste like. I was really expecting inconsistent and slightly awkward service, but the service is very good (more on this in a separate post).
Overall, the dining experience is very solid, but I would not put it in the inspirational or sublime category. Given though that they have just opened and are so far off the beaten tourist track, I've been very impressed and pleasantly surprised with the dining.
QUICK UPDATE - Tonight I had a fantastic dinner: lobster and pomelo salad (one of the best things I've ever tasted) followed by snapper steamed in a banana leaf with herbs and then wrapped in rice pancakes and dipped in a chilli sauce. It was one of the best dinners I've ever had anywhere.