Every edible item you can find in Shibuya is a potent restorative, which will replenish some of Akito’s lost health and slightly increase his maximum HP.
You can also find “nether-touched” versions of common items in places like monster arenas, otherworld locations, and in random locations throughout the city.
If you haven’t unlocked the trophy by the time you’re at or near Ghostwire’s endgame, then you’ve likely missed a nekomata vendor somewhere in the city.
The following table lists the total number of foods available in Ghostwire, in the order in which they’re found in the in-game Consumables menu in your Database
Note that Nether versions of foods count separately from their mundane counterparts, and that you don’t actually have to eat all these foods in order to unlock Gourmand.