Matthews Beachfront at Casa del Mar was good too. My husband described his filet as "melt in your mouth". It's beachfront, but you don't have to be on the sand if you don't want to. It's a nice sunset setting. I would prefer it over Passions. Quinta del Carmen gets the nod for food, you really can't go wrong with either of those in my opinion.
Matthews may lack the romance factor, I'm not sure.