Prepare the sauce: Combine heavy cream with garlic and anchovies. Boil this down until it gets thick--approximately 1 hour. (If it seems too thick, thin it out with water, chicken stock or more cream.)
Cut the fillet into scallops and salt evenly on both sides. Allow them to sit for a half hour so that they will drain. After a half hour, dry off the liquid and brush off salt. Nick all around the edges of the fillets with a sharp knife. This allows the fillets to stay flat and cook more evenly.
Heat the clarified butter in a saute pan. Coat fillets with instant or granulated flour, and then saute in clarified butter. The fillets should develop a crunch on the outside.
Lightly steam the spinach and place on a plate. Dry off fillets on a towel and place them on a nest of spinach.
Combine the minced tomatoes and the sherry vinegar and place the mixture on top of the fish.
Drizzle cream sauce on top of the tomato concasse and then drape sauce around the plate.
Wine: A young, fruity Saint Amour Beaujolais from Georges DuBeouf
Recipe Courtesy of David Rosengarten