I have booked the deluxe dining plan for a trip in late February. At first I had booked the regular dining plan, but switched when I started booking ADR's and I thought about exactly how many meals my family would eat over my length of stay. I planned 9 days and 8 nights. The way my flights are booked I figured I'd have 24 meals at Disney over those days in Disney (this is what my family would eat regardless whether I payed out of pocket or bot the plan). I estimated that my total food expense (whether I chose the deluxe w/minimal out of pocket or standard plan + more out of pocket) would be close with either plan. It occured to me then that the deluxe plan offered some real flexibility because of the subtle differences. I could buy the deluxe plan for the same money as I planned for the dining plan + out of pocked, + get some real benefits.
1) All meals are meal credits (MCs) - there is no seperate TS and CS pool to get out of synch. You can get a lot more flexibility at the parks this way to change your plans. You can change your plans (say you miss your TS ADR) and eat CS with no extra out of pocket expense - and not risk having extra TS credits left over.
2) The breakeven point that I estimated (vs regular DP) is that about half of your MCs should be used for TS, or 2 credit signature dining, dinner shows, or pizza. Unlike the regular dining plan you don't really loose any value for 2 credit choices - because it is highly unlikely you'd actually want to spend _every_ MC on TS. Why not use a few on 2 credit choices? You don't actually have to eat more than one TS meal every day of your trip that way, and you'd still get value on the deluxe plan.
3) Again flexibility - you can book more than the breakeven number of MC's on TS, or 2 credit signature dining and dinner shows by ADR, and then change your plans at the park to CS a few times without worrying that you are losing value.
4) The 3 arrival night MCs are more easily spread to departure day TS or CS, or they can be used before departure day on 2 credit alternatives.
5) I like to drink a soda with my popcorn, and would tend to use 2 snack credits a day anyway. I also could use the snack credits to pay for snacks for my 2 year old. On the deluxe plan, there is no need to worry about which snacks to pay out of pocket, and which to buy (and then accidentlly end up with extra snack credits because you paid or too many early) -- just use them as soon as you want.
6)I've always bought the resort mugs anyway - you get them free with the deluxe plan. They can give you a drink in the AM, if you actually plan to pay for a few breakfasts out of pocket (you still might, if you do 2 credit meals - which are better value than a CS breakfast).
7) Each park has one character meal that accepts ADR's about an _hour before park opening_. You can be launched into the thick of things right at park open (if you don't want to bother with the characters) or shortly thereafter. You can do this every day on the deluxe plan.
8) If you do plan to do TS at least once per day, then both plans will save more money for a 3-9 year old than it will for an adult - so the more 3-9 year olds an character meals you have per adult - the better the value. The deluxe plan is an even better value for 3-9 year olds than the regular plan. A family of 6, with 4 3-9 year olds, or a single parentwith 3 3-9 year olds, could save quite a bit on character meals.
9) Tips 1-8 become even more valuable on shorter trips proportionally speaking(making the deluxe plan an even more attractive option).