Yes, we have similar questions for Manhattan, London and Vancouver, but what about Panama City? It has a lot of skyscrapers, but WikiVoyage, Lonely Planet and TripAdvisor mention nothing about a publicly accessible high up observation deck, restaurant or the like. Seems like the views could be quite astonishing, with the Canal and all.
The tallest place I've found so far is Ancon Hill, yet the views are blocked by vegetation. There's a Hard Rock Hotel, but its Cafe is closed, and at the 2nd floor of the mall below.