Steakhouse 71 used to be The Wave, and before that, it was the Contemporary Game Room. I've been to all three iterations. As a game room, windows didn't matter. When it became a restaurant, I figured that windows didn't matter because the views, on the one side that has windows, would be under the terrace outside of the 3rd floor of the Contemporary and your only view there would be bushes and, far off in the distance, the marina.
On the other hand, California Grille and its predecessor, Top of the World, were always known for the view, and were always advertised as the place to be to see fireworks. Personally, I like the CG food, but I think they trade off their view, and that allows them a higher price. Since it's been a price fixed menu, I haven't gone back. If I want to see the fireworks from way up there, I'll go to the Top of the World Lounge in Bay Lake Tower. If they moved CG's menu to a spot like Steakhouse 71, I would expect the prices would have to drop to achieve similar levels of bookings.