But at $105/adult, you pretty much have to maximize the plan to break even. For example, if you went to a breakfast buffet (like Crystal Palace), had a typical snack and ordered three courses at a Signature restaurant, this is what it would look like:
Breakfast Buffet - Crystal Palace -$25.70 (including tax)
Snack - $4.30 cupcake (including tax)
Signature dinner at Jiko -
$15 for oysters app
$39 for duck breast main entree
$10 for flourless chocolate cake dessert)
-----
$68 (including tax)
Total for the day = $98
You would not even break even in your $105 investment. And if you had to cancel the dining plan or your trip within 24 hours hours of arrival, it would be non-refundable.
You forgot the drink, $4, which brings you up to $102. There's still no savings unless you get the second included snack, and then your savings is miniscule.
But, even though I agree with the sentiment (having expressed it myself), I'm still in the camp that says that you CAN save money on DxDP if you like expensive menu items.
Going back to Jiko, this is what I ate the last time I was there:
Grilled Wild Boar Tenderloin app $16.
Oak Grilled Filet Mignon $44
Cinnamon-Chocolate torte $10
Iced Tea $4
That's $78 including tax.
The same day, I ate at Yak and Yeti:
Pot Stickers $7.50
Bourbon Chicken $18
Fried Wontons $8
Lemonaide $4
That's $40 including tax.
I didn't have my 2 snacks that day, making my total eats worth $114. That's a savings over the cost of the plan at $99/day (early 2013) or $104 (2014).
But, let me point out that one day I spent only $80 on food because I wasn't feeling well. Another day, it was about $90. Over the whole trip, between my wife and I, we fell below the break even point almost half the days, only reaching break even when we factored in the daily snack credits (which we took home as gifts) and the daily cost of the refillable mug (which we rarely used).
Disney has this figured out. You'll only break even if you take EVERYTHING included. You'll save a little if you eat the most expensive menu items and use the credits for lunch and dinner only, with signature dining a given. Using table service credits for breakfast (unless it's a character breakfast) isn't the most cost effective to you. Using table service credits for counter service is just as bad.