Personally, this isn't something I'd find appealing. The only place I want to eat while required to wear a seatbelt is on an airplane. It isn't because I'm afraid of heights - I've bungee jumped from hot-air balloons three times. This just looks weird to me.

From what I understand, these folks are looking at three possible Las Vegas locations to do this, one of them being next to the Palms.

http://www.dinnerintheskylv.com/