The deluxes could increase the comfort level to match the price tag! In the bathrooms they could have big fluffy towels, large shower heads, the curved out shower curtain rods and fluffy bath rugs. On the beds, they could have pillow top mattresses (although the mattresses are good now!), and fluffy duvets with a lot more pillows. They could also add night lights and curtain clips (like some Sheratons) and I agree with the other poster, why not add Starbucks in-room coffee??
I have stayed at the lower-end WDW deluxe resorts (AKL, WL, and CR) and all of the home away from home resorts, but I haven't stayed at the Poly or the GF. I have yet to find these things that I find at business hotels around the USA and even internationally.
I would love to feel that buying the deluxe resort stay at WDW was "WAY" worth the money! For me, it only feels marginally so.