+1 for Sol e Luna
The cuisine is outstanding, the location is superb and the service is top notch. Overall, it's our favorite gourmet restaurant, one level above Ocean 82 which is another great one. Granted, dining on the water at Ocean 82 brings something that Sol e Luna doesn't offer but Sol e Luna's cuisine and atmosphere is much more refined.
I agree with you that it's not the place where we could go every evening because this would put a big dent in our vacation budget but for a very special celebration like Valentine's Day, it's definitely our #1 pick.
In the lower categories, there are tons of great places to eat at, which makes a vacation in St Maarten/St Martin a truly unique experience. No other island offers the quality and variety available in SXM, from a $10 shwarma shack to a 5 stars restaurant with dozens of great places in between. We can't wait to be back there.