From the comments here I think people are missing out the idea I think is behind the movie and it's actually a good one.
The level below doesn't exist. I think Goreng died at the bottom and threw the Panna Cotta because the rules of not keeping the food should still apply but didn't, as part of his illusion. The little girl couldn't survive the last level and was too clean for the place, also an illusion.
I think she's the Panna Cotta, which found it's way up and we see it in one of the earlier scenes, where the head chef tried to find whose hair is on the dish.
Goreng thought that his message doesn't need a messenger, that it will be clear - but it was missed. The administration, which I think is a analogy to God which is mentioned a few times in the movie and at every level the question of belief is asked, misses the whole point of it and is clueless to the pain and the suffering of the people below (Imoguiri worked for them, didn't know what the people really go through and thought there are only 250 levels).
They make everyone their favorite food of the highest quality and they probably think it's enough for everyone because each one should get his. The people being people, take more than they should or have to and as a result there's only enough food for the first 50 levels and the familiar hierarchy (the rich take most of the food that can be enough for everyone).