What fun things would you recommend for two days in New York City for
twelve European businessmen who have never spent anytime there?  They
are primarily 35-40 and very fun!  They are interested in art, opera,
music, (we have art and opera covered) but they'd like to do some "New
York" -specific things - statue of liberty, etc.  Also they would like
to have an "All American" meal and I'm not sure where they should go. 
Thank you for your help. Budget isn't a major constraint, though they
don't want to spent an enormous amount of money.

Hi! Thanks for the question.

In terms of food, I found the following list of restaurants whose
serving American food. The page comes with coupons but some of them
don’t work anymore and you will have better use for the list in terms
of the contact numbers you could reach when you arrive in New York.

New York American Food Coupons
http://www.couponfun.com/newyork/JFKfine/JFKamer.htm 

One way to find advice on food in New York and in other places is to
read a dining reviews or dining guides. The guides listed here provide
reviews of restaurants serving American food and other cuisines.

New York City Trendy Restaurants (from Epinions.com)
http://www.epinions.com/rest-topic-Restaurants-Buying_Guides-Trendy-New_York_City

New York City: Food Reviews from iTravel
http://www.iagora.com/itravel/icities/united_states/new_york_city/rv_food.html

New York Dining Guide
http://www.smartnewyorker.com/dining.htm 

NYC Guide: Restaurants
http://www.ilove-ny.com/Guide/restaurants.htm 

Celebrity Owned Restaurants in NYC
http://gonyc.about.com/cs/celebritydining/index.htm

If you want to find New York’s famous spots like the Statue of
Liberty, there are different ways to see them. I also included here
other significant sites in case you would want to visit them.

Helicopter Tours (A highlight of a NYC tour according to this site)
http://www.imar.com/promote/index.jsp?medid=52&page=sellerProfile&uid=helicopter&sessionid=84051191323402433VXUsYw

http://www.libertyhelicopters.com/

Marvel NYC Tour
http://www.imar.com/search/reviewActivity.jsp?ac1=1275&sessionid=84051191323402433VXUsYw

Evening Sailing in New York Harbor
http://www.imar.com/search/reviewActivity.jsp?ac1=1271.0&sessionid=4667361323402573oQORxC

3-hour Full Island Cruise 
http://www.imar.com/search/reviewActivity.jsp?ac1=1418.0&sessionid=4667361323402573oQORxC
(Adult ticket prices)

1 hour Seaport Liberty Cruise
http://www.imar.com/search/reviewActivity.jsp?ac1=1422.0&sessionid=4667361323402573oQORxC
(Adult ticket prices)
 
Statue of Liberty
http://statue-of-liberty.visit-new-york-city.com/

Statue of Liberty & Ellis Island
http://www.fieldtrip.com/ny/23637620.htm 

New York Stock Exchange
http://www.fieldtrip.com/ny/26565168.htm 
South Street Seaport
http://www.fieldtrip.com/ny/27488600.htm 

New York City Fire Museum
http://www.fieldtrip.com/ny/26911303.htm 

Federal Reserve Bank
http://www.fieldtrip.com/ny/27206130.htm

Lower East Side Tenement Museum
http://www.fieldtrip.com/ny/24310233.htm 

The next link provides a guide of Times Square for the tourist.
http://timessquare.nyctourist.com/

Search terms used: 
“New York City” American food events tours

I hope these links would help you in your research. Have fun in New
York and have a safe trip. Before rating this answer, please ask for a
clarification if you have a question or if you would need further
information.

Thanks for visiting us at Google Answers.

Regards,
Easterangel-ga

This was a fantastic answer - very complete, speedy, amazing. 
DEFINITELY worth the $5!

Hi,

"American" food is such a broad concept(American reginal? new and
trendy? Diners & comfort food?) but here are a few lists of local
favorites in a few categories to get you started:
Barbeque: http://newyork.citysearch.com/best/results/7769

Burgers:  http://newyork.citysearch.com/best/results/7777

Hope this helps!