For Japanese cuisine, certainly. I agree with you. For western/fusion/foreign cuisine, I believe it's true that Tokyo has probably more choice and a higher level in general.
Came here to say this. Osaka beat the pants off Tokyo food wise. Everywhere I've been in Osaka has been amazing, can't say anything remotely similar for my experiences in Tokyo.
I live in Osaka and it is an amazing place! I go to Tokyo a few times a year and it's clearly inferior. People here are really crazy about food.
I second that. Tokyo's a fun town, but for food -- Osaka beats it hands down.