I would think Shula's the best, with likely Yachtsman Steakhouse as the second.
Le Cellier was good, but if I were to judge it on steakhouse standards and not just as a restaurant in Epcot, I'm not too impressed with it. I got a filet and the quality was good, but not fantastic. About on par to what you'd get at a mid-priced steakhouse chain, except you're paying like 40% more for smaller portions. We ate there last trip and while I had no complaints about my steak, I enjoyed the other two steaks I had that week (the Serious Sirloin at Raglan Road and the Sicilian Filet at Citricos) more. Which was sort of sad, since the steak I had at Raglan Road was even less expensive and gave me more for my money. And the Sicilian Filet at Citricos was one of the better steaks I've had anywhere in a long time. It was pricey, but worth every penny. Though really, now that Le Cellier has raised their prices, Citricos isn't much more money anyway. At least not for the filet.