For earnings, Disney measures spending at its parks using two metrics, "per capita spending" (or "per capita guest spending") and "average per room spending" (or "per room guest spending").
Disney's annual reports say that "Per room guest spending consists of the average daily hotel room rate as well as guest spending on food, beverage and merchandise at the hotels." Per room spending rates increase when Disney discontinues a discount or increases ticket prices but also when guest spend more on merchandise. Conversely, the "Buy 4, Get 3 free" promotion in late 2008 / early 2009 tanked per room spending. There have been times when occupancy has been lower but per room spending increases so the metric seems to be based on occupancy, not total rooms. Occupancy includes DVC occupancy.
Per capita spending would include some of the same metrics but this generally measures park attendance against revenue from ticket prices, merchandise sales, and food and beverage spending. I do not believe it includes spending on rooms.
In short, I think per cap and per room measure the same things, they are just measure them against a different base line (attendance v occupancy).
