I think what most of us with boys are saying is that there are several "special magical" moments for girls that are just not there for the boys. I have a daughter too, and she loved the princesses at one time. She dressed as a princess, pretended to be a princess, had to have everything princess, and to be able to eat with them was magical for her. For my boys on the other hand, they dream of fighting evil, swinging light sabors, being the hero, and sometimes being the villian. When you go to the parks, most of the little boys who are in costumes are dressed as Power Rangers, Buzz, Pirates, or Star Wars characters because that is who they are fascinated with. Yes, they like Mickey Mouse, Goofy, and Donald but they don't usually want to be them or pretend to be them. What I am saying is that the Princess Dining experiences and the Boutiques are usually a dream come true for the girls even if it is only for a short while. My boys like Mickey and his Gang but to be able to sit and see a Power Ranger or Darth Vader making his way to our table would be absolutely thrilling. It would be a dream come true for them. I so enjoyed watching both my sons fight Darth Vader during the Jedi Training because they were absolutely thrilled to be able to actually face him. It was "magical" for them ~ something they had pretended to do many times before.
I agree WDW is equally fun for both boys and girls. It is just more magial at times for girls. You have to see it through a little boys eyes ~ "Mom, is it princesses again!"