We went on the silver plan in March with 2 adults and 2 teenage sons. All of us enjoy good food and like to eat. We generally ate Pop Tarts in the room for breakfast and snacked in the parks for lunch so most of our wishes were used for dinner. We were charged $68 per day. Meals included tip and tax - ie a $34 wish is equivalent to about $28 of food. Overall impression - loved not thinking about the cost of what I was ordering, enjoyed lots of great food and recreation, would do it again.
As others have said, nice sit down 1 wish dinners are the best - and they often offer you lobster tails or other add-ons. Yum. The 2 wish restaurants are really not the most bang for the buck - but the 2 we ate at were our favorite meals on the trip. We went on the Keys to the Kingdom Tour and to La Nouba - both real wins in terms of $$ (and we loved them!).
I kept careful records for our 8 night trip. Here's my info. All meals are dinner for 4 unless otherwise noted:
Boma, would have cost $116.59, 4 wishes ($136 in wish cost)
Wolfgang Puck Cafe, would have cost $247.70, 4 wishes ($136 in wish cost)
Hollywood Brown Derby (Fantasmic package), would have cost $248.20, 4 wishes ($136 in wish cost)
'Ohana, would have cost $140.85, 4 wishes ($136 in wish cost)
Marrakesh lunch would have cost $138.90, 4 wishes ($136 in wish cost)
Chefs de France, would have cost $203.95, 4 wishes ($136 in wish cost)
Boma breakfast, would have cost $80.13, 4 wishes ($136 in wish cost)
California Grill for 2, would have cost $120, 4 wishes ($136 in wish cost)
Rainforest Cafe for 2, would have cost $103, 2 wishes ($68 in wish cost)
Keys to the Kingdom Tour for 2, would have cost $116, 2 wishes ($68 in wish cost)
Water Mice for 2, would have cost $44 , 2 wishes ($68 in wish cost)
Parasailing for 1, would have cost $85, 2 wishes ($68 in wish cost)
La Nouba, would have cost $305.28, 8 wishes ($272 in wish cost)
Portobello Yacht Company, would have cost $254.02, 4 wishes ($136 in wish cost)
Jiko, would have cost $191.55, 8 wishes ($272 in wish cost)
Le Cellier lunch, would have cost $126.95, 4 wishes ($136 in wish cost)
Would have cost $2522.12 total. Used 64 wishes which cost us $2176.