"Decent value" =/= "Roughly Break even"

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The 3/4 mark is used as a starting point. If you know you're coming in under that, then weighing the convenience vs potential loss becomes important. If coming in over that, then weighing the potential restrictions vs the savings becomes important. For me, since the restrictions don't affect how I'd dine anyway and the convenience is a factor, then I can aim a little lower if I choose. With you, you place more emphasis on the restrictions, and thus need the savings to be higher to make it worthwhile.
I think we're both pushing the same thing though, and that's for people to identify what's important and pick the plan that works for them (including OOP) and lately, the discussion on just this subjective side of the plans has been great
There's more to the numbers than the numbers

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The thing is, I've looked at the numbers a few times, and it's over-simplification to suggest you will break even as long as you use 3/4ths of your credits for TS meals -- and nothing else. No snacks, no use of any other credits.
Let's very roughly breakdown the numbers:
In peak season, the DxDP is roughly $90 per day.
To make the math easy, let's do 4 days... 12 credits.
Price per adult, $360
So let's use 9 out of 12 credits. Realistically, not conservatively or liberally.
That means to break even, you need to *average* $40 per credit.
Under the DxDP, I would say that's a pretty fair average price for dinner. But you can't eat dinner 9 times in 4 days.
So let's say you use do 4 1-credit dinners, at $40-$45 of value per credit. A reasonable realistic range.
What to do with the other 5 credits?
1-- Breakfast at Kona Cafe -- The very popular Tonga toast plus coffee-- $15ish
2-- Crystal Palace breakfast, about $30 with tax.
3-- Hollywood & Vine breakfast buffet -- About $33 with tax.
4-- Lunch at the Plaza -- Salad, sandwich, beverage and dessert -- For about $27
5-- Repeat the breakfast at Kona Cafe, $15
Assuming about $170 out of the 4 dinner credits..
The other 5 credits gave you about: $120
Total, using 3/4ths of the credits: $290--- Well short of the $360 break-even.
Certainly, I could easily have come up with a break even scenario as well. But I didn't lay out a ridiculously cheap scenario just now. If I was going to be ridiculously cheap, I would have done 4 character breakfasts as CRT, plus 1 TS beakfast on departure day. That would amount to only about $200.
I actually used it like many people claim they use the plan -- for breakfast and dinner. I did 2 buffets and 2 regular breakfast. Even if I did 4 breakfast buffets, it still wouldn't have broken even.
Just saying I wouldn't automatically tell people that they just need to sue 3/4ths of their credits for TS to break even, without any caveats. Even that figure assumes you are going to use about half your credits for plus-priced dinners, you are going to get value out of your snacks (most people on the DxDP seem to have a ton of leftover snacks on the last day). It assumes that not many of those meals are cheap TS breakfasts.