We (DH, DS - 8, and I) were there last month (December). It was our first time eating there, and it was fabulous! It was the first time (in 3 visits) to SeaWorld that we found the combination of great food AND great atmosphere (we've done Dine with Shamu twice -- great experience, lousy food).
Anyway, I simply cannot recommend this place enough. Have you been to Coral Reef at Epcot? The seating at Sharks is similar -- tiers of seating that all faces the wall-long tank -- but the seating at Sharks is designed even better with no bad seats. We had an 11:30 lunch which was perfect; we got tank-side seats and the place was very slow/empty until after about 12.
I don't think SeaWorld posts prices with their menus. I would say this place was a little pricey, but we felt it was totally worth the $$ and the service was excellent. DH and I had crab cakes/salad and I believe DS had a fish n chips type meal -- I want to say that adult entrees are in the $14 to $22 range and that kids meals were pretty standard ($6?). In any case, we felt it was totally, totally worth it, and we would make future visits to SeaWorld JUST to be able to eat here again!