this is what I sent a friend. my bro lives in SEA and helped me get some recos together.
Canlis - http://canlis.com/ - probably the best fine dining in Seattle. Jacket required
Shiro's - http://www.shiros.com/ - Shiro worked for Jiro from Jiro Dreams of Sushi many years ago. One of Jiro's newer chefs recently moved here too. Best is to sit at the sushi bar and get the omakase, but it can get very crowded