A view overlooking the bay, back toward Miami, and down sparkling Brickell Avenue is the first thing you notice when walking into the elegant, nouveau-Asian lobby of the Mandarin Oriental hotel. Then, at the entrance to the restaurant, you glimpse the waterfall that separates the open kitchen from the dining area. The absolute succulence of the dishes devised by celebrity chef Michelle Bernstein dazzles you next. And finally a bill that surpasses monthly car and mortgage payments combined makes you gasp. If you stopped at the bar first, refinancing could be necessary. But if you've gotten someone else to foot the bill, this is the place to dine (and to stay warm; house pashmina shawls are available to wrap the chilly). Hamachi carpaccio in an Asian-spiced citrus sauce to start? On your own dime, maybe such an appetizer would be out of the question. On someone's else's -- go for it! It's sublime. Foods from the sea remain the best choice for a main course (no need to look at prices this time!). Signature Bernstein dressings, often combining an Asian flavor (a nuac nam or hoisin sauce?) with, say, rose water or papaya, enhance snapper, sea bass, and other fresh cuts. Add up the outdoor vista, the indoor décor, and the internal satisfaction, and Azul reaches the pinnacle of, well, good taste.