Disney is not stupid. They do not price the dining plan so that guests can work it to their financial advantage. Likewise, they do not price it such that guests will get cheated either. As the post above states, they came out $20 ahead. It is rare that after doing all the calculations you will find that you are ahead or behind more than an insignificant amount of money. To my way of thinking, if the cost is going to come out the same no matter what you choose, there is no disadvantage to turning down the dining plan and ordering whatever you want whenever you want. Paying out of pocket provides the maximum amount of ordering freedom. As long as that freedom does not come at a significant cost, I see no reason to turn it down.