I will give this one a shot.
My husband and I probably spent about $120 each per day to eat while at DisneyWorld. Some days were more, some were less, but a high estimate is $120. We had a simple breakfast in our rooms most days. Days that we had a sit down breakfast at a restaurant, we found we skipped lunch because we were still f full from breakfast.
New York City has such a wide variety of price points for eating, it is going to be hard to figure out an estimate without knowing your location and eating habits. I would suggest looking up your hotel, and then checking out to see what restaurants are nearby and what you might eat at those restaurants. You could pay more than $500.00 each for a meal, or pay $75.00 each for a day. Also this would depend on your drinking habits. Most alcoholic drinks cost $9-16 each. A modest bottle of wine at a modest restaurant might be around $40.00. Prices will vary greatly.
If I were estimating for myself I would base it on the following habits:
I do not eat fast food
I don't need to eat at the hottest restaurant
I drink moderately, 2-3 per day when I'm out on vacation
I would estimate for me and my hubby approximately $200 per day. That would include a simple breakfast at the hotel (~25), an average lunch such as pasta or a hamburger (~60) and a sit down dinner somewhere clean (~115).
However, lunch might be skipped, it might be a quick salad. Dinner might be a couple of slices of pizza. It is possible to eat in NYC for way less than $200 per couple.
I am not even going to raise the issue of clothes or gifts. That is something that I might set a budget for ahead of time, and then stick to the budget. I could easily spend thousands, or spend 50 bucks. That is a very personal choice I can't even guess at.