Le Palais brings Cantonese banquet cooking to the top of a Taipei hotel with rare polish. The experience is luxurious, but the kitchen's authority lies in old-school details: the sheen of a roast, the depth of a stock, the snap of seafood, the balance of sweetness and savor in a sauce. It is not trying to reinvent Chinese cuisine for attention. It refines it for a grand room, turning familiar pleasures into something ceremonial without losing the generosity that makes Cantonese dining so satisfying.