Don't know if any do anything special, but I'd probably choose Teppan Edo (or the other Japanese restaurant there) as it has good views for the fireworks.
In 2004 i went to Alfredo's (now Tutto Italia) with my family which was a delicious and memorable meal. I think we had an ADR at 9pm ish - so plenty of time afterwards to find a spot in world showcase to watch the extended new year's eve Illuminations ... (we stood near the international gateway )
fyi get to Epcot earlier in the day on the 31st december as it is likely to reach capacity, and even if you have an ADR you might not be able to get in the park