Another vote here for Del Friscos. If you are ever in Dallas, go to the original location. Awesome. Another great steakhouse in Dallas is just down the street, III Forks. Once again, dry aged perfection.
In Tampa I would put Berns up against any other steakhouse in the land. Superb cuts of meat.
Most overrated city for steaks? Chicago. I have been to all of the staples in that town, and had truly horrible steaks. (Gene and Georgetti, etc).
Here in NYC, Luger's rules if a) you are in the mood for porterhouse, and b) you feel like dealing with the waiters and their attitude.
Del Frisco's is really good. Funny thing, about 3-4 years ago I thought the steaks were almost on par with their Dallas location. Then it seemed to slip, as I had 2 not so memorable meals there. Finally in the past year, they seem to have righted the ship. Don't forget to order the lemon cake (not on the menu) for dessert.
I've had some better than average steaks at the Capital Grille here in NYC as well.
Finally...if all that you care about is getting wasted, checking out "prime" waitresses, and eating a B to B+ steak, go to Nebraska Steakhouse. The waitresses will not let you down!!!