“You won’t have to shove bamboo shoots under my fingernails to make me come back here!,” exclaims one happy patron on his way out. Be dog-gone sure to try the grilled sirloin, which looks as if it dropped out of a donkey’s ass but tastes like it was delivered to earth by the hand of Buddha himself. Charlie used to own the night — now he runs the best Vietnamese restaurant on the Upper East Side. [MF, KF]