We had the Silver Plan for our recent Oct 26-30 trip. Each wish is $34 so you have to do some planning. We had a total of 16. We used ours on Cirque du Soleil, Hoop Dee Doo, took 2 tours Undiscovered Future World(cost was $49) and Keys to the Kingdom (cost was $58 which includes lunch). One wish went for Mickey's figurine timepiece and the rest for dinner each night.
We ate at Nine Dragons(Epcot) and used one wish for the both of us and paid for an extra drink and the total cost was over $47. Most of the dinners were $100 or more. The tip and taxes are included in the wish. The servers want you to take everything that is included in the wish as their tip is based on the total cost. One night we were so full that they boxed the dessert and we ate it later. I found that using the wish at lunch or at buffet would not be using the wish wisely as the cost for lunch is cheaper than at dinner.
We have done a plan before when you had 2 meals a day. We found that we could not eat two huge meals a day.
Using the spa or recreation activities would also be good use of the wishs. We didn't do this as we didn't want to take the time away from the parks as the hours are shorter in Oct.
We had all our dinner reservations made before leaving. We have taken the Plan that we can use for meals for the past few times we have gone. By using the wishs we are having expensive and different types of meals each day instead of maybe having 1 per trip and all the rest counter serve.