You have to go to the most expensive places like Le Cellier, Teppan Edo and Coral Reef, etc. and then order the more expensive items there for the plan to be worth it. Your drink is ala carte except at the buffet places and some places will let you order a smoothie or milkshake and that will be considered a regular drink. Desserts can go for $4 to $8 each. Doing the simple math, entree at $27, drink at $4 and dessert at $6 which is on par for the places mentioned. Your total for a TS is $37. You play the same game for your counter service and pick the most expensive places and meals. There are counter service meals that can go $10 to 15 for your entree with a $3 drink and a $4 dessert. So, counter service can reach around $19 at the better places. Your snack is worth let's say $3.
This brings the grand total to $59 a person; so, the plan works to your advantage. You will need to make ressies way ahead to get the better places on the plan or accept less desirable times to eat there. There are sites that show the cost of many items on the plan and that's what I'm working with here in my calculations. These are honest numbers.
If you go to the better buffets, you subtract the drink and dessert which is worth about $10 and that brings the total to $49 a person and still a good deal. There are some shows that are allowed on the plan like Hoop de do Revue which is a good deal on the plan, too.
Myself, I prefer food courts and counter service or cheaper lunch pricing (less crowded) for the table service meal, if I do one. I utilized the DP ever since it came out, but I'm ending that for 2008; because, it doesn't include appetizer or tip on the basic plan. I like doing food court for breakfast and or dinner; because, you can go there during non-park hours; so, you have more time to enjoy the parks. I can tolerate one CS at the park taking away time doing the park. I will skip dessert without any issue. I'll have an appetzer that I'll probably share. Finally, I'll go to the places not on the plan and enjoy less crowds there.
I am waiting for reports about the second tier dining plan which may work out as a better deal, but you have to spend a lot of time eating your way through Disney on that plan or go to signature restaurants like the Brown Derby, etc. that utilize 2 credits for a TS meal.
I'm glad I was able to do
free dining twice and get the plan when tip and gratuity were included in the price. I don't feel 2008 will have that much of a drop off from the plans until later in the year. I think everyone will get wiser about it and Disney may change again or not on how the plans will work. If waiters are hit with poorer tips and there's less attendance in these places Disney will change it, again.
Also, we don't know if the prices of all these places don't go up in 2008 which would make it a better deal again for the plan. We will have to wait and see.