PARIS—The excitement of the news when new etoiles are awarded to chefs has been somewhat muted this year with the suicide of three star chef Bernard Loisseau, who was a really nice man who loved his family, food and dogs.    The system may indeed be going to the dogs, but the latest member of the 3-star club has bow-wowed Paris with his three years of good eats as he rose form one star to two to now three at Le Cinq, the gourmet restaurant at the Four Seasons George V Hotel.  While Michelin sets forth a very strident list of requirement for three stars, there is no criteria for dog service.    So I am compelled to award three gold dog tags to Philippe Legrende, not only for the magnificent goodies he prepares for people but for the splendid care and service of four legged friends.  I was welcomed with a silver bowl of water, I was allowed to sit under a damask linen table cloth and then a beautiful young woman came and asked me what I wanted to eat—from the carte or otherwise.    The food on the cart looked yummy, but I instead chose a bowl of plain pasta, which arrived in the form of bow-ties, I guess since it’s such a formal restaurant.  A little sauce from the table above me was placed on top of the pasta and when I didn’t finish everything in my bowl, a real doggy bag was prepared.   Now that’s three star service.   Le CinqHotel Four Seasons George V, Paris, 8e Copyright Suzy Gershman