I think at some point part of the appeal of fine dining IS the fact that you are spending money on it. If you are into that, you are going to enjoy a meal that you got dressed up for and dropped $100 on in a place with nice decor than you would the exact same food if you were eating it out of a cardboard box with a plastic fork at McDonald's. There is also the pretentious thing where you can tell yourself that you are superior because you are eating at a place that most people would not be able to afford or at least would not be willing to value at that level. The food is definitely more carefully selected and prepared with more care and skill than at a less expensive restaurant, but part of it is just buying into the "seasonal, artisanal, organic, local, hand raised, free range, imported, etc." bullshit that is appealing to your ego as much as your taste buds.