No one is suggesting preventing non New Yorkers from coming into New York. We only ask they respect our laws. People are always welcome to visit unhindered.
If they want the full NY experience which includes eating at a restaurant they must follow the laws in NY. One of these is paying the NY sales tax, not the sales tax of the state from which they're visiting. They also must comply with NY's vaccine requirements to eat at a restaurant.
If they don't want to, they're welcome to come and enjoy all the other activities that don't require proof of vaccination.
If they want the full NY experience which includes eating at a restaurant they must follow the laws in NY. One of these is paying the NY sales tax, not the sales tax of the state from which they're visiting. They also must comply with NY's vaccine requirements to eat at a restaurant.
If they don't want to, they're welcome to come and enjoy all the other activities that don't require proof of vaccination.