I would choose Lucas Carton over Guy Savoy, but the best are not in Paris. However every single 3 star is somewhere between excellent and sublime; a few are a bit overboard on the flavours and composition, though less so this year. While many unrated restaurants are just as good (even superb) and invariably much cheaper, it is still a useful guide and worth considering. I happen to think it is cost effective, if you have enough of a yearly budget for restaurant dining as an event or as entertainment.