Bring steaks to room temperature (20–30 minutes) and preheat oven to 400°F (200°C). Pat steaks dry with paper towels. Season generously with kosher salt and freshly ground black pepper on all sides.
Heat a heavy skillet (cast-iron or stainless) over medium-high heat until very hot. Add 1 tbsp neutral oil and swirl.
Sear steaks: place steaks in the skillet and sear without moving for 2–3 minutes until a deep brown crust forms. Flip and sear the other side 2–3 minutes. For visual richness, add 1 tbsp butter on top of each steak just before transferring to the oven.
Finish in oven: transfer skillet to the preheated oven and roast to your desired doneness (use an instant-read thermometer): rare 120–125°F, medium-rare 130–135°F (recommended), medium 140–145°F. For 1.5–2" steaks expect ~4–6 minutes in the oven after searing (times vary). Remove when 3–5°F below target temp.
Remove steaks to a warm plate and loosely tent with foil; rest 5–10 minutes (juice redistribution).
While steaks rest, make the mushroom pan sauce using the same skillet (do not wash out the fond): return skillet to medium heat. Add 1 tbsp butter. If pan is very dry, add a splash of oil.
Add the minced shallot and sauté until translucent (~30–60 seconds). Add sliced mushrooms in a single layer and let them brown, about 4–6 minutes, stirring occasionally.
Add minced garlic and thyme; sauté 20–30 seconds until aromatic.
Deglaze: pour in 1/3 cup red wine (or brandy) and scrape up browned bits from the bottom of the pan. Reduce the liquid by about half (1–2 minutes).
Add 3/4 cup beef stock (and reserved strained porcini soaking liquid if used). Simmer and reduce by about one-third (3–5 minutes), concentrating flavor.
Lower heat; stir in 1/3 cup heavy cream if using, 1 tsp Dijon, and 1 tsp Worcestershire sauce if desired. Simmer gently until sauce thickens to coat the back of a spoon (2–3 minutes).
Finish: remove from heat and whisk in 1 tbsp cold butter until glossy. Taste and adjust seasoning with salt and pepper.
Plate: spoon sauce onto plates, place rested filet on top, and spoon more mushrooms and sauce over steaks. Garnish with flaky sea salt and chopped parsley or chives. Serve immediately.