I tasted it as hamburger at the NY Restaurant Show a couple of weeks ago. It was quite tasty, and juicy even though cooked to well-done. Came from Snake River Farms. They say they use only whole muscle chuck and sirloin -- so it wasn't really all that surprising that it was good. But it was still just hamburger.
I have investigated this online before, when I first heard that the cattle was being raised in the US. There is lots of info just doing a google search for kobe beef. The pictures are AWSOME! I would like to try the ribeyesteaks first. The amount of marbling is incredible. Try the samples and post about it I am really curious. I want to order some for my family at Christmas. The site I found most actrative was a farm in Texas. The mans stock comes the largest herd in Japan. If I can find it again I will post the link.