I used to have a pre-made list but I can't find it.
Moderate rooms are bigger, at 314 sq. ft. (except for 340 sq. ft. at Caribbean Beach Resort) as compared with 260 sq. ft. at the Values.
Moderate rooms have a ceiling fan, Values don't.
Moderate rooms have queen beds (except CBR has double beds), Values have double beds.
Moderate bathrooms have two sinks (except for Coronado Springs Resort), Value bathrooms have only one sink.
Moderates have covered bus stops (think protection from sun and rain), Values don't.
Moderates (except for the pleasantly small Port Orleans French Quarter) have multiple internal bus stops (which means less of a walk from room to bus), Values have only a single stop.
Moderates (except for POFQ) have a table-service restaurant and a food court, Values have only a food court.
Moderates have a pool slide at the main pool, Values don't.
Moderates have a hot tub at the main pool, Values don't.
Moderates have pool towels available at the main pool, Values (usually) don't.
Moderates have some type of additional recreational activity (boat rental, carriage ride, etc.), Values don't.
Moderates have lush landscaping, Values tend to have more paved "hardscaping."
At Moderates, the maximum room charge limit is $1,000. At Values, it's $500. Once you reach your limit, you can just set up another one.
I think that about covers it.