Someone recommended to me that instead of going for dinner to a Kobe beef restaurant, that we go at lunch because it's cheaper. I followed that advice and was greatly disappointed. The beef was not Kobe; it was not nearly as good as what we had had for dinner. You get what you pay for.
I followed FT recommendations to go to Steak Ron several years ago. I just looked and it has been recently reviewed on Trip Advisor. It was fantastic. I dropped $400 on lunch for two there (wine, extra vegetables). (The prices for lunch and dinner are the same; it's the same meal.) Steak Ron is in Osaka. You can google for directions. (Now, I love beef and there is a huge difference in beef and yes, cost does matter.)