The cost of eating here is definitely pricey, but the food is really good. I recommend the prix fix menu. The options are good for $60. My wife and I both ordered the sesame crusted salmon for our main course. She ordered the duck salad for the first course and I ordered the roasted beets tart. Both were delicious. For dessert, I ordered the apple crumb, which is apples, crumbs and cinnamon ice cream. My wife had the dark chocolate tower, which was extremely delicious.
After dinner, you simply walk down two flights to the observation deck. The cost of the observation deck is $32. This is included when you dine at the restaurant. I think it's worth the cost because the food is really good and the experience is great. You're eating good food and overlooking the entire Toronto region in a restaurant that spins.
My only complaint stems from the picture you take before you are escorted up the CN Tower to the restaurant. While you're eating, the staff come up to your table with pictures in hand asking if you wish to purchase. It's overkill considering they provide you with a ticket to view your pictures AFTER you dine. I don't want to be coerced to make a purchase while I'm eating.
Overall, if you're in Toronto and you don't mind spending a decent amount of money on food and a view above Toronto, I highly recommend 360.