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THIS RESTAURANT IS CLOSED Polo Grill Restaurant Review: Posh, clubby Polo Grill has it all, beauty, smarts, and a great personality. Deep green walls, polished brass lamps, and hunting prints set the backdrop for a see-and-be-seen crowd well-catered to by a diligent waitstaff. Though chefs have come and gone, the kitchen remains a bastion of contemporary American cooking done right. Thank the iron hand of owners Lenny and Gail Kaplan for that. Regional influences combine with touches from other lands in an even-handed evocation of the seasons. Our favorite dishes from daily menus past are legion: a sexy woodland mushroom tart; a savory roasted quail with just a hint of sweetness in its crisped skin; a lamb and veal porterhouse duet bathed in currant port sauce; an Asian barbecued salmon on wilted spinach tinged with sesame. Even the famous fried lobster tail---Oprah ate it and found it good---manages to retain its dignity despite the storm of publicity. On the wine list are treasures galore, bottles that beckon, decently priced. Desserts hold to nearly the same standard, most especially a chocolate pudding with the depth and texture of a fallen soufflé.