Only ever been there on vacation in February, but decent steaks are available (in the tourist spots) at decent prices. However I struggle to remember how much they cost exactly and with the Dong being a slightly volatile currency, whatever I say could prove to be already outdated information. The local seafood is very good too.

The local beer is far superior to what is available in China, there's also a good tradition of Czech style microbreweries in the country. Maybe it is not of interest to you, but the local coffee is great as well.

Can't honestly say I was even looking for hookers as I'd just started seeing my girlfriend at time, but my impression is that aren't that many in Vietnam, but I probably wasn't looking hard enough. I hear a lot about these fancy hair salons and blow job cafes, but I'd imagine that you'd really have to stray away from the Westernised tourist areas.