Sweet and Sour in Boston

Link to a list of most expensive restaurants:

http://www.forbes.com/lifestyle/2008/11/03/restaurants-expensive-dine-forbeslife-cx_pl_1104restaurants.html?partner=yahoobuzz

I was a little sad to see Per Se didn't make the list, so that I could say I've been to at least one of these restaurants. But to say L'Espalier is one of the most expensive seem ridiculous. You don't have to drop down over $200 on a tasting menu at this restaurant, like you would at French Laundry or Masa or Per Se, so I don't understand why Per Se wasn't on this list. Hell, our bill was like $700 when we splurged and went there...I don't think I'd ever drop over $150 at L'Espalier.

Anyway, I thought the list was very incomplete...I would have assumed a Boulud would have been on that list.