Just to fan flames further before the Le Fooding showdown next month, a new ratings site called Find the Best sent us a side-by-side comparison of N.Y. and S.F. as places to live, which ranks S.F. about twice as high as N.Y. based on a few dozen factors like climate, employment, and food sales per capita. It seems San Franciscans spend almost three times as much on food and accommodations as New Yorkers, and twice as much per capita on retail (but these are totally unfair comparisons, since the population of New York includes all five boroughs and is ten times the size of S.F., but whatever). Just to be humble for a second and put this ranking in perspective, the #1 place to live according to these people is Irvine, followed closely by Manhattan Beach!