I don't understand the math on this (I'm not trying to start a debate, re). The dining plan does cost less, even if you don't use all of your meals. Right now, I have 12 out of 21 possible meals planned (doing the DxDP), no snacks planned, etc... and I'm ahead by at least 8 dollars. I also included the tax, sure it doesn't pay for tips anymore, but my last DDP trip was 20 years ago using the Gold Key deal at the Disney Inn, I was 11, I don't remember it!

Anyway, if Disney was raising their dining rates during holidays because they were losing money (which I doubt), they would lose more money if everyone was on the DDP.