I've eaten at two in NY and one in France. Fine dining used to be a weekly hobby, although since the kids were born we've postponed our ongoing culinary adventures. The restaurants of this caliber were all very excellent, using only the most carefully selected and freshest ingredients, prepared with the highest level of passion, and presented accordingly. There are also many equally (or nearly so) fine restaurants that you have to dig deep to even find out about, but they can be comparable or even better at any given time.
Saying you don't have refined enough taste to appreciate great food reminds me of people who say they can't appreciate high end audio...true if you have damaged senses, but normal human taste and hearing are very highly developed senses and all you have to do is open your ears, or mouth. You may not want to do it for various reasons, but this reason isn't legit imo.
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