If you mean best bang for your buck w/o the dining plan, I think the Biergarten in Germany is pretty good (unless you order 2 liters of beer). We also think that most lunches are the same food as dinner only cheaper. We tend to eat a late, big lunch out and then snack our way around the World later. Restaurants under this category include Teppanyaki, Marrakesh, Crystal Palace, Rose and Crown, etc.
Some places are only open at dinner so then you have to decide. We like to do special dinners on non-park night that are a trip in themselves. Ohana is nice for this because you can spend the evening at the Poly resort. ESPN is great food at decent prices and then you can stay and do the boardwalk. Boma is another one. Actually, so is Chef Mickeys (you can do the great arcade after dinner then watch EWP or fireworks from there). I think then you are getting a whole evening out of your dinner money.
Jenny