For me it's easier to "vote" for 'best hotel' than for 'best restaurant'.

I like fine dining and have been in many very good restaurants all over the world. However, I don't have a 'best restaurant', and never will - I am somewhat reluctant to pay "moon prices" for a three star restaurant.
Once I tried the Michelin 3 star restaurant CROCODILE in Strassbourg. It was very, very expensive, interesting food, but not worth the money. Since than I was never in a 3 star restaurant.
The best restaurants so far I found in Italy, France and California, like Chez Panisse in Berkeley, and others in Nappa Valley and San Francisco.
We have now a ROY'S. People are crazy about this restaurant - long waiting list, you have to make reservations weeks in advance. The food is good - but it's not the 'best restaurant', at least not for me.
I think rating a restaurant has much to do with test AND experience. I read on this board that people where crazy about the "Djungle Restarant" in the basement of the Fairmont Hotel in San Francisco. For me it was almost "dog food" in a very "touristic" ambiance. BTW I liked the rooftop restaurant (buffet style) at this hotel.