Put pearl onions covered with cold water in a pot and let them simmer for 1-2 minutes. Drain the onions, add them under cold water.
Peel and wash the potatoes and slice them into thin slices. Melt approx. 1 teaspoon truffle butter and grease 4 high gratin dishes (approx. 9.5 cm Ø, approx. 4.5 cm high, approx. 200 ml content) with it. Layer the potatoes in flakes in the moulds, seasoning each layer with salt and pepper. Pour on cream and spread the remaining truffle butter in flakes on top. Bake in the preheated oven, 2nd shelf from below (electric oven: 200 °C/ convection oven: 175 °C/ gas: level 3) for approx. 40 minutes
Romanesco clean, wash and cut into small florets. Wash the thyme and rosemary and shake dry. Pluck the thyme leaves, except for something to garnish
Heat 10 g clarified butter in a small pan, fry the pearl onions in it while turning and season with pepper. Finally, sprinkle with sugar, allow to caramelize and deglaze with 150 ml beef stock and vinegar. Add the thyme leaves, bring to the boil and let it boil down at low to medium heat for about 10 minutes until creamy. Stir in between. Pour Romanesco into little boiling salted water, cover and steam for 5-8 minutes.
Place a sprig of rosemary around each beef fillet steak and tie with kitchen twine. Heat 20 g of clarified butter in a pan, fry the steaks on both sides for 1 minute. Season the steaks with salt and pepper and continue to fry over a medium heat, turning for about 4 minutes. Wrap the finished steaks in aluminium foil and let them rest for about 3 minutes. Add 50 ml beef stock and bring to the boil. Add shallots with the boiled stock and simmer for 1-2 minutes. Add meat juice from the steaks and season with salt and pepper
Drain Romanesco. Melt butter in a hot pot and toss the Romanesco florets in it. Remove the potato gratin from the pan. Arrange on plates with steaks, sauce and Romanesco and garnish with the remaining herbs