The last two years in a row we have gone to the Magic Kingdom at opening on New Years Day, and it was awesome... no crowds whatsoever for 2-3 hours. But once everyone shakes off the night before, the crowds build fast. We are doing it again this year... plan to tour in the morning, have lunch at Tony's and leave. We did get an early PS/ADR at Tony's for our group of 10, but I called exactly 90 days out. Still, I would be surprised if you couldn't find something.