With the exception of Tutto Bello in Taipei, the best restaurants I've eaten at in Taiwan have all served non-Western food. Is anybody else interested in sampling the best food that Taiwan has to offer? The first place I'll mention is the most recent place I've eaten at.
On the 5th floor of the new Han Shin Department store near the Kaohsiung Arena, there's a wonderful restaurant serving Japanese tempura dishes; thinks like pork and shrimp lightly coated in batter and deep fried until golden and crispy.
There is no English on the menu, but there are plenty of pictures illustrating exactly what you get. I went for tempura pork, the second picture on the bottom of page 1 of the menu; I found out later, that the first picture (also tempura pork, although from a different part of the pig) was much more tender than the one I had ordered. Food came quickly to the table, and I was given instructions in Chinese on how to use the different sauces. Despite the language barrier these instructions were easy enough to follow.
Prices range from $180 - $500 (I think) per dish. One dish is usually enough as the side dishes are all you can eat!
Let me know what you think of this place, if you try it.