For your post-theater dinner, you might try DB Bistro Moderne (on 44th Street). I'm not sure when they close, perhaps at 11:00 p.m., but it is very good without being excessively expensive.
I ate at Esca last week, and it was good, but not great. For Italian I would recommend A Voce. Cafe Boulud just received three stars from Frank Bruni, and CB is known for its pasta. I found both better than Esca. (Note that both DB Bistro Moderne and Cafe Boulud are restaurants run by Uber Chef Daniel Boulud).
I recommend Eleven Madison Park to everyone, and have never had a complaint. $75 for their tasting menu.