It depends on usage: A Val-Ay might Val-Et a car at work. Only when used as a verb does the T get pronounced.
Likewise, Filet only has one L, whereas a Fillet is pronounced with a T. As for the difference between filet and fillet, well, the former is just a bit more French!
Huh. I'd never actually heard "valet" being used as a verb until now. Unsure whether that's a regional thing (I'm also Canadian) or just me being ignorant...
Actually, I believe a person who parks cars is a val-ay (no t sound) whereas a person who is employed as a gentleman's manservant is a val-et (t sound.)
A gourmand is just someone who eats a lot of food, while a gourmet is someone who appreciates fine food. Gourmet as an adjective can also mean 'high quality' when referring to food.
Likewise, Filet only has one L, whereas a Fillet is pronounced with a T. As for the difference between filet and fillet, well, the former is just a bit more French!
See Archer.