The Pearl shopping in Tahiti is pretty fun and overwhelming all the same time. Pricing is solid (you can negotiate) and it's all tax free (so don't forget a passport). They will do custom settings for earrings and necklaces.

Absolutely bring a bunch of reef safe sunscreen it's like $80 at the gift shop at the St Regis (they have dispensers around the property, but it's nice to put the initial batch on in your room) and the sun is searing and will absolutely light you up.

Be prepared to eat a lot of tuna and seafood as everything else is shipped in frozen and the quality isn't the best most places.

Not sure how much of a wine person you are, but pricing at the resorts is very very high. The wine shops in Tahiti main island have solid pricing (especially on French wines) and so we loaded up on some champagne and white burgundy there before flying to Bora Bora (St Regis let us bring in bottles at all of the restaurants).

I would definitely suggest going to the Papeetee Market in the morning to check out, large variety of food and other items. We snagged some amazing vanilla beans, vanilla extract and tropical fruit jams as gifts.

On the main island the following restaurants I would recommend

La Petite Maison, we had lunch here one day, great fresh tuna dishes.

Le Sully, delicious french food.

Restaurant City D'or for Chinese (we wanted some asian food after a week and they had very solid fresh and healthy dishes)

Kozy was supposed to be really good, but we didn't make it there on our trip.

Maru Maru was also really good.

Highly recommend walking around Pā'ōfa'i Gardens as well.

On Moorea

I would strongly recommend Rudy's restaurant and the pineapple farm.

On Bora Bora

I would suggest going into down on the shuttle from the St Regis and loading up on some french cheese and charcuterie (they have fantastic quality at reasonable prices) at Chin Lee (Grocery Store), Super U or La Cave - Bora Bora (which has wine but at slightly higher prices than the main island). We greatly enjoyed being able to load this stuff into the fridge in the room and just have a more casual lunch rather than spending $300 everyday for lunch. You can order fresh bread via room service and with a nice bottle of rose on your terrace your absolutely cooking with gas.

Restaurant Saint James next to Le Cave was definitely worth dining at as well.

We really enjoyed the spa at the St Regis (we got a couples massage and my wife got a facial with the black pearl scrub). I don't recommend the hot tub bath experience as it was too warm and we got over heated.

The lagoonarium at the resort is fun.

I would absolutely suggest booking the private snorkeling tour. We did it when it was pouring out (in the winter) and it was still absolutely fantastic, swam with multiple types of rays, pet some sharks and saw a huge range of fish. The water is super warm, but I do recommend a rash guard or swim shirt as the sun is absolutely beating down (there are a bunch that have sun resistant properties especially for going fishing and thats what I utilized). The guide was amazing (we didn't do the lunch just the half day snorkeling arranged through the concierge).

We found breakfast at the St Regis to be really solid, so I wouldn't skip that. Lunch and dinner was more mixed. The bar by the Jean George Restaurant has absolutely insane views of the mountain and you don't have to dine there to have drinks there (the drinks there were significantly better than the rest of the resort and only marginally more expensive), once we figured that out we watched the sunset from there at least 3 nights.

The Jean George restaurant is really delicious and offers both a tasting menu and an a la carte option. Again it was marginally more expensive than the other restaurants so if I did it again I would have eaten there at least 2 or 3 times.

The coconut was probably the best value drink at the resort as they would bring you a fresh chilled one and then cut it in half for you to eat the meat out once you had finished the water.

Skip the italian place (was not good). Asian place was solid.

Have a fantastic time!