I've finished annotating the photos from El Celler de Can Roca, which placed second on last year's World's 50 Best list. And I can see why.
Interestingly, although it's certainly expensive -- the most we've ever paid for a meal, by a substantial margin -- while we were in Madrid, I had an email from one of the coupon services offering a discounted seating at some up-and-coming place in the Mission that just got awarded two Michelin stars. The price for this place, even after the discount, would be more than what we paid for El Celler; and I'm not even accounting for tax and tip. This place is clearly commanding a premium simply for being the hot new thing; there is no way it can possibly justify such a stratospheric cost, solely based on food quality. In any case, after running those numbers in my head, I decided there was no reason to go, and so I forgot the actual name.