We recently had dinner at the Samara Pacific Lodge. The restaurant is located on the outskirts of the Samara village.
The meal & service were superb. 3 of us had the tuna entree - & we all agreed it was wonderful. The restaurant has a simple menu with several options written on a chalkboard. All are great options. The chef & owner are French - and it was distinctly obvious as to the presentation & flavor that this was a French restaurant. The wine & desserts (shared) were also fantastic.
This was one of my best meals in Costa Rica - and the best in Samara. If this restaurant were on the beach it would always be completely full. If it were located in a major metropolis in Europe or North America it would have serious Michellin & Zagat ratings. Superb!