I love POR, one of my favorite resorts. It was my first WDW stay back when it was Dixie Landings. And I've stayed there multiple times. And was very tempted to stay there again in 3 weeks. BUT....for me, it's just not worth the cost. Why?
We don't use hot tubs...I love them at home, but hate sharing with a bunch of rowdy kids. And I have only one time not had this happen...midday at BCVs. I seldom eat at table service restaurants at the resort. I much prefer the food court for quick meals at resorts. Pool slides are fun, but once my dd got to a certain age, they were too small for her. That age was about 8!!!
As far as room size goes...it really isn't a huge difference!! And once they put in queen beds, the room difference is almost negated!!
Yes, the double sinks are nice but not that big a deal for us. We seldom find ourselves needing sinks at the same time.
Once they put those curtains into the values, we pretty much stopped using moderates.
If you are planning on spending a lot of time at the resort, then sure, go with a moderate. You do have some addtl recreational options there. But, if you are planning on just doing the parks and then sleeping or swimming at the resort? Go with a value.
I am booked at Music and AoA-LM in three weeks. I was going to change from Music to POR but figured I could spend $250 in better ways!!! Just didn't make sense for 4 nights. But, that's up to everyone to decide for themselves.