I only visited the Eiffel Tower Restaurant for some after dinner cocktails. They make a Godiva chocolate martini that my mom and wife loved. They have a handful of other house cocktails that are pretty good as well. Not surprisingly the real value here is in the view. The restaurant look straight across the street to the fountains of Bellagio which we enjoyed three or four times during our stay. The menu is (surprise) traditional french and I am interested to come back for dinner and will update this review when that happens.
Fair warning, collared shirt or jacket required for guys.