We did this tour in August 2006 and both me and my DD (10) loved it and thought it was well worth the money.
It was great to get the front of line access to the big rides and the reserved seating for the show is in a fantastic spot, you also get a reserved time to feed the seals and the rays if i remember correctly. Lunch was ok but it was nice to sit beside Shamu and watch the whale swimming round while eating lunch. The penguin encounter is cool and everyone gets a chance to hold or touch a penguin and there is plenty of time to take lots of pictures. I think there were between 8 and 10 people in our group. The tour guide was fantastic and gave us lots of seaworld information and answered all our questions. We would love to take this tour again.