Magical Beginnings is an incentive where
DVC will "buy back" your first year's points (you'll still pay the prorated maintenance fees on those points) and apply that as a credit towards your purchase price. Currently, at BCV, the offer is $5 per point. It is $10 per point at HH and $15 at VB.
The $5 (minus the maintenance fees) is not very attractive to most, since owners are often able to rent points to others (in the form of reservations or transfers) for far more than $5.