There's a lot more that goes into being a great restaurant than just using high quality ingredients, such as cooking skill, imagination, service, ambiance, etc.... But if all these factors are equal the one separating point between good and great is the ingredients you use. This applies to all restaurants from fast food to white table cloth.
The most written about burger in the US is the $32.00 db Burger. There's actually a $75.00 version called the db Burger Royale that comes with 10 grams of shaved black truffles.
Entrance
THE ORIGINAL db BURGER
Sirloin Burger Filled with Braised Short Ribs & Foie Gras, Served on a Parmesan Bun, Pommes Frites—or—Pommes SoufflĂ©es
db Burger condiments - I can't imagine adding anything else to this burger.
ORGANIC CHICKEN BREAST "GRAND-MERE"
Pomme Cocotte, Bacon, Button Mushrooms, Spinach
BACON VEILED SALMON
Baby Carrots, Turnips, Fingerling Potatoes, Riesling Veloute
BANANA CHOCOLATE BEIGNET
Slow Roasted Banana, Peanut Ice Cream
CHOCOLATE COFFEE MILLE FEUILLE
Mocha Mousse, Armagnac Ice Cream
MEYER LEMON TART
Poppyseed Crust, Pomegranate Sorbet