Thanks to its location on a band of land between the Atlantic Ocean and the Absecon Inlet, Atlantic City, New Jersey is surrounded by water. Restaurateurs have ample opportunity to capitalize on this asset by designing dining rooms and decks to maximize the “ooh” factor of the resort city’s priceless views. And with dining options from luxury to casual there is a restaurant with an ocean view to suit every taste. Here is a sample of options inside the casinos and around town. Inside the Casinos Capriccio: One of the most acclaimed and highly regarded fine-dining establishments in Atlantic City for decades, Capriccio at Resorts is a Zagat-rated AC institution…