In Meeami it is Smith and Wolenski's at the Government Cut. Nice place to eat, right on the water. The truffled mac and cheese rules...
Ruths Chris are in Ft Laudy, WPB, a Morton's here too. The keys, well should be eating keys food there...wings, grouper dogs and beer. I don't know about Naples.
We also have Raindancers (soso) and the venerable Okeechobee Steakhouse, however it has slipped over the last few years for me as they refuse to carry good wine and hire a friggin cook that knows how to cook steaks.
Berns is one of the best I have ever been to and I have been to a few of the worlds best in my days travelling.
I think the best is Fordie's in Vancouver, Alberta grass fed and dry aged cow, are you kidding me..? And the vino, mardon!