Didn't go to the observatory, but did eat in the Restaurant on one of the top floors (86?) and it was fantastic. We had a small private room for a party of about 8 and had a great chinese cuisine dinner. It was a clear evening and the views were incredible and a little scary at night. Elevator ride to the top was quick (one of the fastest in the world for such a tall building). On the lower levels, lots of shops with very high end merchandise. Again, if in Taipai, worth a stop and would recommend.