Read my comment again - the food is good. The atmosphere absolutely sucks by Western standard (unless you like the atmosphere of a food court or high school cafeteria). Except when go for fine dining maybe. The Michelin guide also only rates the quality of the food, not the atmosphere.
There are almost no mid-level restaurants with a quiet, nice atmosphere and/or nice view. This was also confirmed by the GH concierge as well as friends living in Taiwan. According to them, the Taiwanese care about the food, not about the atmosphere.