Yes, it is undeniably the best view of Toronto you'll ever encounter, but for the money, not nearly the best restaurant.
I thoroughly enjoyed my experience at 360, but was never blown away. In fact, my $85.00 steak with Foie Gras was not up to par. Also- the portions are way too huge for the Canadian appetite.
All that being said, its the perfect place to wow your date or impress your out -of-town relatives. The view is worth some of the restaurant's shortcomings. Bring your wallet and your patience and you'll have a nice time.