In Newport: Rusty Pelican and Louie’s By The Bay are top notch. Billy’s is between them but serves more seagull food than fine dining. Outside of Newport try Spashes restaurant at Surf and Sand Hotel. The waves can splash on the windows.
Plenty of places with harbor views (Nobu, Zinque, Malibu Farms, Circle Hook, Lido Bottle Works, A&O Kitchen, Billys at the Beach, Louie’s at the bay) Less with ocean views (shake shack, beach comber)
You won't find a better oceanfront view than The Deck in Laguna.
The patio at Andrea in Pelican Hill also has a pretty nice view.
Louie's by the Bay has a decent view of the Bay - not ocean - but is upscale.
Enjoy!