I guess it depends on if you mean top in terms of food quality, or top in terms of dining experience.
There are some WDW venues that manage to combine high quality food and high quality experience:
1) California Grill @ the Contemporary - classy modern venue and great food; eat here in the evening and watch the firework show as a bonus.
2) Ohana @ the Polynesian - I love the Polynesian and this restaurant in particular, very cool old-school Disney experience
3) Brown Derby @ DHS - fantastic food, and I appreciate the reproduction of the Hollywood golden age icon.
4) Artist's Point @ Wilderness Lodge - beautiful restaurant and great food
5) Teppan Edo / Tokyo Dining @ EPCOT - slightly less impressive in terms of experience, but excellent food and service
I like the following places for the experience but the food is nothing special (or even, in some cases, kinda lame)
1) Sci-Fi Drive-in @ DHS - we always grab a snack and a milkshake here as watching old B movie trailers is a lot of fun. Food is not great (but was actually better than I expected this last visit?)
2) San Angel Inn @ EPCOT - the food here is mediocre and the service hit-and-miss (we actually were OK with both on our last visit) but eating in the artificial nighttime in the shadow of a Mexican pyramid is pretty great!
3) Skipper's Trading Co @ MK - I really wanted to like this place, and the theming is top notch (check out the books in the 'library') but the food was mediocre verging on inedible and incredibly overpriced
4) Be Our Guest @ MK - similar to the above entry - great theming and location but the food quality has fallen off a cliff since they opened. I don't count it as 'character dining' since we usually have lunch here vs. dinner. It's technically QS but if you online order they bring it right to your table, so kind of a weird middle zone.
Obviously there are a TON of restaurants at WDW (once you count resorts and Disney Springs) and we've probably tried about half of them over the course of our several trips. We've rarely had a bad experience, but only a few really stand out as 'great' experiences, either - especially when you take into consideration the high premium prices involved.