Lists like these are always going to be a bit absurd. I had dinner at Tetsuya's about a week ago and it was wonderful. Not 4th best in the world, but wonderful. The overall experience at the Inn at Little Washington back in December from start to finish was a bit better, though the food at Tetsuya's really was outstanding.
I echo the favorable comments about Le Bernardin above, it hasn't made some of the top lists recently but holds a very high place in my heart as one of my absolute favorites. My take may be a bit skewed, though, because it was the first true fine dining restaurant I went to as an adult after college outside of dinners for business.