Disney could easily give a 50% discount and still "make money" on any meal they serve.
I would consider this if one could spread the meals over a 7 or 14 day period, instead of having to use both in one day. But, that's not the focus of the marketing effort. The focus is to lock a day trip customer into 2 meals at a Disney property, instead of just one. And, in its present incarnation (limited to specific counter service at MK and price), it's clearly not for someone like me that would just like to save a few bucks on OOP dining.