It's hard to focus on dinner when a manta ray seems to be eyeing your lobster amuse through a window. At Ithaa Undersea Restaurant in the Maldives, the tasting menu begins with a Champagne accompaniment-Pol Roger Cuvée Sir Winston Churchill 1995 on one recent evening-and your own sea-creature show. Wine Spectator's Sheri de Borchgrave explains.
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