I know you were specifically referring to the delux rooms. The specifics you chose are correct in that, but your 192 is based on a rack rate of what 430, there are many delux hotel rooms that fall well below that. The following isn't just referring to delux, but is kind of a comment for accross the board generalizations of what's better -There is no way one specific code will work better or best for most people in general. Take any code out there -
Buy 4 get 3 free - Yes that's 43% savings so it must be better than 40% nope, i'm only going 5 nights or i'm going 8 nights it is no longer 43%.
40% code - wonderful in a delux room with a rack rate of 400 i can save 180, but My family is 4 disney adults and one child,
free dining would save us 180. seems like these both work the same here. Or I'm staying std at AKL so it only saves me 110, but my dining plan is costing me 138.
Free dining - great. But i'm single and staying at a value, 40% will save me almost as much. or even though I have 6 disney adults, i'm staying 2 rooms with a rack rate of 300 and 40% will save me 270 instead of free dinings 252.
And that is all comparing packages of the exact same type. It isn't even getting into the personal value of the dining plan, or comparing using the monster code when it is available versus the freedom of the availability of the general public free dining. And for one more personal issue that some have - sometimes the best for a person is to book part of the vacation with one code and the rest with another code. And don't forget that sometimes even if the number is higher, it may be the better deal for someone.
And to prove all that look at your own wording that I highlighted. They are either very specific family make ups, personal choices, or personal feelings/interpretations ("forced to eat") of the dining plan. While you have shown a very good case for why the dining plan is absolutely the wrong choice for your family, you are only showing that an unequivalant package (room discount and no dining vs. free dining) works better for you. And yes you probably will spend less since you don't like sit down meals. But that does not address whether or not a package with free dining verses a package with a discounted room with ddp added on is a good deal for most people in delux.
I'm not knocking you for being able to sit down and figure out what works best for you. It is actually rather smart to do that. I have seen several people get the dining plan and have it so not work for them (or not understand how to use it) then spend a lot more trying to get what they wanted. i'm just having an issue with the number of people who come on saying my way is best for me so it is for almost everyone else too.