Dinner at Per Se is $175 per person, before wine and other beverages, tax and tip (plus the occasional upcharge for certain menu items; when I was there I paid an extra $25 for the fois gras).

I think the least expensive a couple can reasonably get out of Per Se for, without impacting the quality of the experience, is $350 for the meals, plus $75 for wine, plus tax ($35) and tip ($85), which would bring the total for two to about $545.

Is it worth it? It's hard to say, and truly is an individual determination. I thought it was. As Nevsky pointed out, you might pay a similar amount to upgrade on a flight (e.g., if you have to buy 500-mile upgrade stickers or pay the new $250 international upgrade fee on AA), and I would gladly trade the upgrade (and I am someone who hates suffering the indignity of coach) for a meal at Per Se.