Take a Seat
"When arriving at a restaurant table, it is considered polite for the gents to offer ladies a seat facing into the restaurant so that they get a more interesting view.
p.22 A Butler's Guide to Table Manners
Most men do not know this and women who do may be annoyed if they are facing a wall at a fabulous restaurant or dinner party.
Women put a lot of effort into looking great for a special dinner party or a dinner date and men should acknowledge this by allowing them to display their efforts to the room. Perhaps, it is also a traditional way of a man showing the room what a lovely lady he is having dinner with.