Ticino is the Italian speaking part of Switzerland, an influence that is not only reflected in the language and culture but also in the kitchen.
Generally however we found it more difficult to find some really nice culinary spots, but that might just be bad luck rather than an objective quality difference between Grisons and Ticino.
Nevertheless, we did find a few places that I can recommend.
Osteria La Palma in Nerocco, a 20 minute drive outside Lugano. A great little garden, super nice service, and simple, honest but very tasteful food. Good wines (the typical Ticino grape is Merlot). Closed on Tuesdays.
Ristorante Al Grottino in Orselina, on the top part of Locarno. Again, a great little place with good service and tasty, honest food.
Ticino being heavily influenced by Northern Italian cuisine, you will find a lot of pasta, risotto, polenta and meat.
Hotel wise, we stayed in Miglieglia, the starting point of the gorgeous hiking tour Monte Lema – Monte Tamaro, in a hotel called Casa Santo Stefano. Less luxurious than the previous places, but perfectly ok, with attentive staff, and yummy breakfast. Homemade bread, homemade jam and very good cheese.
If you need a little indulgence while being in Locarno, I can highly recommend the Pasticceria Fontana, and old style bar-patisserie with super delicious products.