LA has a lot of good food, SF only has good burritos.
(For those unfamiliar, Michelin stars are sort of like the Academy Awards of food. Even a 1-star restaurant is an extraordinary meal, and you should expect to pay $100-200 a person. 3-star places are reputedly the best of the best; a meal there runs $300-600 per person.)
[1] http://sf.eater.com/archives/2012/10/23/michelin_guide_2013_...
If you're a super rich socialite, then yeah, focus on the stars, but otherwise....er, well. [No diss on Michelin-starred restaurants intended! I've eaten at such places a couple of times in my life and they were very nice.]