While there is a subsidy at SSR, it's worth noting that the amount is down to just seven cents per point. Eliminate the subsidy now and dues at SSR are still less than all of the others. In fact, I think that as of 2007 DVC is subsidizing dues at several of the resorts.
SSR being newer may help a little bit with the day-to-day maintenance budget, but the higher cost items are accounted for. SSR owners are already paying substantial dollars into a fund which will be used for major projects like roof replacement, exterior painting and parking lot re-paving in the future.
I haven't done a side-by-side comparison between SSR and OKW, but I think the biggest factor if you want to compare those two is the lower
point charts at OKW. A typical room at OKW costs fewer points per night/week/year than the same size room at SSR. As such, there are fewer points in circulation. The net result is that each point at OKW carries a little bit more of the burden than a point at SSR.
In real terms, OKW is still cheaper. A weekday night in a Studio at OKW in Adventure season is 8 points. 8 x $4.39 = $35.12 in OKW dues for that night.
The same room at SSR is 11 points. 11 x $4.12 = $45.32
Of course, the fact that an SSR owner can use their points at OKW muddies the waters a bit.
Some of the other resorts are quite a bit smaller and, by comparison, they get hurt by economies of scale. There are certain unavoidable fixed costs in any resort operation. When you're spreading those costs over 800+ units at SSR, each owner pays a smaller share than, say, BCV where you have just over 200 units.
But, when it comes to resort-to-resort comparison, Doc's closing comment is the most important thing to remember: "Each resort has it's own budget and the variances are due to the specific needs of that resort. Many of the budget items are consistent with other DVC resorts, but each resort does have it's own unique needs."