<p>I’m in ihs76/Consolation’s camp. OK to offer, but not “because you had a lot of travel expenses.” That’s awkward. The approach they’ve suggested (“What a great idea – we’d love to have dinner with you at one of our favorite local places, our treat”) accepts their suggestion, offers your local expertise (almost always appreciated by out-of-town visitors), takes the issue of the restaurant’s price scale off the table, and doesn’t imply a socioeconomic pecking order. IMHO it’s perfect.</p>