Our choice for the last few years has been Akershus in Norway. For 2 adults the total cost is $61.75 (including tax).
Figuring regular price on dinner at $19 per person, then adding a beverage, dessert, 15% gratuity and tax, the slight difference is negligible..depending on your beverage, you may be a $1 or so to the plus or minus.
Assuming the other two tiers of restaurants also average everything out for a "full meal", they are probably very close to the non-CP pkg price as well.
I think it is worth it for the seating, but be aware, even with the package, a line forms about 30 minutes prior to entering the theater.