There are more than 100 places to eat sushi in the Valley, but only a handful are any good. And this newcomer is the only one we know of that’s truly up to the standards of a deluxe Tokyo sushi restaurant. It pains us that many people always think sushi is about fish. It is primarily about rice, in fact, and the toppings, filling or wrapping thereof determines the type of sushi. But since we’re talking fish—and most of us are—the type of sushi we seek is nigiri, that form where a rectangular piece of vinegared rice is topped with a delicate cut of top-quality fish (raw or cooked). Kabuto, an 18-seat restaurant in a mini-mall called Tokyo Plaza, couldn’t be more unassuming. Two sushi men labor behind its 10-seat counter, turning out perfectly formed pieces of nigiri: bluefin, Spanish mackerel, sea eel, fatty tuna, sweet shrimp and whatever is fresh and/or in season. It’s almost a miracle that each course is more delicious than the previous, making this one of Las Vegas’ near-perfect dining experiences. It’s also a miracle that $50 buys dinner here, for those lucky enough to score a table.