Bambaras, Valters, Spencer’s, Log Haven, Pallet, Tuscany, Fletchers (Park City). Then you always have the chain places like Ruth’s Chris, Fleming’s, etc.
If they aren’t LDS and want to go out to drink (and aren’t 20 years old), White Horse, Whiskey Street, Maxwell’s are all great bars/food on Main Street. BTG Wine bar is a great spot too if they are into wine.
Good sushi places are Takashi and Sapa.