Didn't realize this existed.
Doing a number of 3 stars this year:
Eleven Madison Park (which I've done every year since 2010)
Osteria Francescana
El Cellar
Seeing some talk of Benu ITT. I'm so glad I wasn't spending my own money when I ate there, because I never would. Good meal, but can't say much more.
In general I've had plenty of success trying to drop a ton of $$$ at SF fine dining and receiving average good in return.
Maybe I'm just a mission burrito kind of girl :-)