High-in-the-sky, revolving restaurants are usually all about the view. Not here. The panoramas of the valley and desert are truly spectacular from the Stratosphere’s 106th floor, but Top of the World’s modern French cuisine, accented by Asian influences, is a match for the vistas. Dishes are subtly sauced and beautifully presented. The “elevated cocktails” are superb, as is the eclectic wine list. The moderately-priced lunch, a scaled-down version of the dinner menu, offers great value.