i haven't been in all the newer observatories, i'll get to them! but so far i still like top of the rock best.
then there is a whole other level of these types of views via rooftop bars and the like.
i went to all of those i could over a summer a few yrs ago, that was a pretty fun casual type project.
some are better than others of course, but all are nice if you ignore or pass on the oftentimes crazy drinks prices at some of them.
i really could not pick a fav, but a few examples are:
skylark in midtown
empire hotel on uws
top of the beekman for eastside (now called ophelia i think)
gansevoort hotel or public hotel downtown
sheraton kimoto roof bar in downtown brooklyn
and non-bar/hotel rooftops like the new museum and the met rooftop --
of course there are many more to discover and check out!
kimoto