The Seaport draws throngs of suburbanites and conventioneers to its many new restaurants, most boasting lovely water vistas and swank dining rooms. But despite the coveted views, the food and drinks along Seaport and Northern Avenues don’t always thrill us. Standing out from this touristy pack, perched above pricey, ultrachic clothier Louis, Sam’s offers modern New American fare and cocktails that actually live up to its stunning patio and 270-degree panorama of Boston Harbor and the waterfront.