Simply entering the building to dine at Manhatta, the new downtown restaurant from Danny Meyer and his Union Square Hospitality Group (in partnership with Fosun International, a Chinese company), suggests that this will be no ordinary experience. Manhatta has its own street entrance and a plush lobby leading to dedicated elevators. Up you go to the 60th floor, the entirety of which is given over to the restaurant and the Bay Room, a spacious private event space (Mr. Meyer’s first) that abuts it. It’s worth going at least for a drink at the commanding 40-foot black walnut bar, which, like the restaurant, has sweeping views of the city and New Jersey. (There’s no back bar lined with bottles, lest they interfere. And the décor is suitably understated, with dark wood furnishings and bronze accents that would suit a tavern.) If you tire of the panorama, there’s a gleaming open kitchen….