Although I have no problem spending around $200 for a nice dinner with a nice woman. Top of the world is a little too pricey for what you get, and the food can be better. Try VooDoo lounge/restaurant on the 55th floor of Rio. Better food, and just as good a view.
Also... Alize, at the Palms (across the street), excellent French cuisine and view... and you'll pay for it.
Pros: 360 degree view
Cons: food can be better, too pricey
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