I know of only one person who has patronized this ultra-high-end mini restaurant in New York at Columbus Circle, and it was a business expense. Now here is a 15/16 year young from the Philly Area who made the reservation precisely at 10am from the bathroom, and paid for the trip on his own cash, thrice.
To put this in perspective, my most expensive plate was somewhere around $40, on a business card. For me, Per Se would be an experience at the $298,000 income bracket (even so, that's 1/1000th of your yearly budget), possibly at $149,000, it's so tantalizing.
"Why would I spend half of my yearly income on a restaurant? Well this is no ordinary restaurant. I would not even degrade my time at this restaurant to the title of a "meal." Experience is much more appropriate." (f@15)
So, here is his site: