I think so. Keep in mind WL is significantly cheaper than Poly. So even though both are considered "deluxe", you're definitely paying more at Poly, and getting a little more in return, like larger rooms and monorail access to 2 parks.
Generally what makes a "deluxe", well, "deluxe" are a few things: balconies or patios on rooms, inside hallways, more extravagant theming in lobbies and rooms, non-bus transportation to at least one park, nicer restaurants, among other things. The exception to non-bus transportation among deluxes is AKL, which requires a bus everywhere.
Keep in mind that WL offers boats to MK. There are some, and I'm one of them, who prefer the boats to the monorail. No other WDW resort offers monorail access to MK and EPCOT, so no place can match Poly in that regard. But we actually prefer the overall theming of WL over the Poly. The Poly has no hot tub. WL has 2 hot tubs. Poly has a better slide than WL. We prefer WL's restaurants over Poly. To each his/her own as to what value each offers I suppose.