Nothing to do with water service. Waiters at high-end restaurants know how to pair wines with food and can tell you the difference between a grana padano and a fontina. A very good waiter can provide direction on a menu that the guest probably doesn't know and will have items in place before you even realize you need them. High-end waiters are very different than the guy offering you pizza shooters and extreme fajitas at TGI Fridays.
You might also be interested to know that the waiter at the high-end restaurant likely shares the tip you leave with the food runner, the busboy, the bartender and the hostess.
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