The best formal restaurant in Tucson is Janos at the Westin resort (but run as an independent restaurant). This is the closest that Arizona will ever get to French Laundry cuisine. Pricing around USD 100 per person, so not cheap, but worth it (and cheap compared to similar food in NYC or California). Wine list is fairly good with some "bargains" in the USD 300-500 range (though the prices are all over the place, you really have to know the wine to find bargains in the list).