When I lived in New York and traveled to WDW, we always made dining reservations in advance. We typically dine signature, but also do TS in the parks. Now, I live here and I'm not really pre-planning Disney meals unless it's a special occasion.
So, looking at it from both perspectives, I am IN LOVE with this new policy. I can't tell you how many times I have tried to call in the afternoon to get a dinner reservation anywhere on property, only to be told everything is booked. I'll take my chances and drive over and half the restaurant will be empty. It's insane. And, coming from NY previously, booking 180 days out, sometimes not getting what I wanted because it was booked, and then arriving for my reservation only to find half the tables empty. It's wrong. And, something has to be done - for the guests who are trying to have a decent meal, and for Disney, who is seeing tables sitting empty.
First, you have lots of people who make reservations at resorts located next to parks (Poly, Cont, BC, YC, BW, etc.) so they can avoid the parking fee at the theme park and to get prime access to the parks. Then, they leave their cars there all day and take a table away from someone else who would want it.
Second, people play the odds - they don't know where they'll be, so they make multiple reservations.
This is not a hardship. We plan plane tickets, theatre tickets, hotel arrival dates - why should dining be any different? You need to be there or you forfeit. Period.
If a flight is delayed or a ride gets stuck, there should be some system in place (maybe going to guest services with your plane ticket and flight arrival time - or a pass from the castmember at the attraction) to get a credit. But, really, you're in the parks, get yourself to the restaurant or don't make a reservation. Would you make a doctor appointment and then say, "Well, I'd rather go to Target instead," or "Its a long walk in the rain to get to their office from my car, so I'll skip it?"
An appointment is an appointment. Don't be late for a very important date!!
The dollar amount is perfect - enough to make it hurt a little, but not so over the top that people are going to the poorhouse.
I really don't see the big deal. And, I personally think those who complain the most are the ones who are probably most flippant about their reservations in the first place.