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I think it's pretty close, with the caveat that we don't know volumes for a lot of the NYC stuff or vendors for the Boston stuff. I paired them up with what I think are the closest matches in (very subjective) quality from the respective cities. New York offers the better "package", but it's not so far off.

As for food superiority, did anyone really need more evidence that NYC is superior? (and I'm from Boston)

100 cups of Legal Seafoods New England clam chowder, v.
42 Carnegie Deli pastrami and corned beef sandwiches.

Result: Even
Comment: reasonable people may differ, but I'd rather have the chowder.

12 dozen Parker House rolls, v.
rugelach from Junior's in Brooklyn,

Result: Even
Comment: How much rugelach?

20 pizzas, v.
pizza from Goodfella's on Staten Island,

Result: Even
Comment: hard to say without knowing vendor from Boston or amount from NYC.

five cases of ice cream and yogurt bars, v.
a case of beef and chicken patties from Golden Krust Bakery,

Result: Even
Comment: I don't know where the ice cream is from, but Boston has some really good ice cream. On the other hand, I've never been particularly impressed by Golden Krust.

100 servings of organic yogurt, v.
ices from the Lemon Ice King of Corona

Result: Even
Comment: I've never been too impressed by ices ...

some Big Blue Cheese Eli Mann-Eater burgers from Gallagher's Steak House, v.
12 Boston cream pies,

Result: Even
Comment: "some"? Again, reasonable people may differ on value of those burgers and some good Boston cream pies.

Where New York pulls ahead, I think, is with what's left:
20 pounds of "Super Steak" from Peter Luger, along with six bottles of its steak sauce, v.
42 pounds of Dunkin' Donuts coffee, 100 hot dogs.

As much as I like Dunkin' Donuts, everyone knows it's nothing special (particularly given the many DDs in NYC). And who makes those hot dogs? It doesn't make much of a difference as it doesn't compare with 20lbs of high-end steak.

Overall, I'm not completely blown away by NYC's offerings, but it is better than what Boston is putting up.

Of course, Boston's offering is merely academic. Only NYC is going to actually put any food up in the end. :)

I'm currently eating bacon just the way I like it: crisp.

After many great meals in New York City, including Per Se and Jean Georges, amongst many others, I find that I've been putting a greater emphasis on a very subjective "enjoyment per dollar" scale.

A place like Per Se simply doesn't stand up on this scale. I've had meals nearly as good (arguably better) for half the price. It's good, but not $500+ good.

David Cross has a funny bit (on his album "It's Not Funny") on a trip to Jean Georges where he has the epiphany, "wait a second ... you guys! This isn't worth five hundred dollars! Come on! Where's Ashton?" I think I had the same epiphany when I got my bill at Per Se.

That said, if I'm not paying, well ...

If a meal is within shooting distance of $100 per person (give or take), it must be exceptionally good due to the fact that I can be very satisfied by any number of dishes for far less.

"Love," "passion," "great skill," "truly special," "motivation," "artistry," and "obsession" are irrelevant if these aspects aren't there on the plate. Does it taste good? Does it look good? Those are the things that I'm concerned about. The chef won't give me the time of day and doesn't want to befriend me, so I don't care what kind of world he lives in or the nature of the process.