Tip out for two reasons (my opinion only): First, Guests complained about servers getting tipped no matter what level of service they provided (e.g. the waiter who disappears upon learning youre on the DDP gets the same 18% as the employee of the year waitress who gives perfect, and perfectly-timed, service) and not being able to control that; and second, Disney paying the tip was a perk/bonus of the DDP now they have many people hooked on it, and dont need to offer as much financial incentive. Oh, and one more - with Guests responsible for the tip, they/we might be less likely to order THE most expensive item on the menu.

$37.99 - $2.13 (typical designated snack price) - $11.00 (average counter service meal price) = $24.86. Remove the tax from that and you have a table service cost of $23.24. Figure an allowed beverage price of $2.00 and an average dessert price of $6.00 this means ANY entrée with a menu price of $15.35 or more means the Guest is getting more value from the Basic Dining Plan than theyre paying for it.