Everyone keeps mentioning how hard it is to rent your points. I found it relatively easy and have also considered purchasing additional points....probably resale but I also want to add-on Hawaii
BUT, before everyone starts with the % of return and whatnot, part of it is because I like to cruise and currently it would take more than double the points I have to crusie. I don't want to take one vacation in 3 years so I can go on one cruise. Plus my kids are young (6 & newborn) and as they get older they may want to do some of the other things and not Disney...I know it's not the best use of points BUT, if I have already paid for it, it's better than not using it and paying for a different vacation.
That being said, I never thought I would rent my points but we travelled early last year on a trip we booked before buying
DVC and I had to save my time off at work for the baby's arrival plus use most of my time off this year for that also....My princess made it just in time to be a 2009 tax deduction

So after banking last year's points, I just don't have the time to use all of my points this year and I don't want to take an infant on a cruise.
I don't know about the tax implications yet since I just rented within the past couple of weeks but I guess I get to learn that one next year which will help in our decision.