Alas, those days are long gone. Taillevent no longer has 3 stars. Free wine did not flow from either Gagnaire or Arpege when I visited. And “gems on the winelist” has different meanings to different people. To me it means bottles that we can’t find in the US at reasonable prices. To others it would mean DRC, Leroy, Comte Liger Belair, etc.
But yes, service, utensils, everything figures into the formula. I think it’s probably 75% accoutrements of dining and the 25% food itself even if they claim otherwise.