I'm pretty sure the only restaurants that are not on the plan (other than Vic and A's which was already mentioned) are some of the participant companies at Epcot, Downtown Disney and the ones at Shades of Green and the Swan and Dolphin.
So anything at SOG and Swan and Dolphin would not be included...
The only one that I found at Epcot not included was The Bistro De Paris
And at DTD, Fulton's Crab House, Ghirardelli, McDonalds, Portabello Yacht Club, Rainforest Cafe (the one at Animal Kingdom is also excluded), Wetzels Pretzels, Bongos, Coco Moka Cafe, Forty Thirst Street, WolfGang Puck's Dining Room (the cafe and express ARE included just not the upscale Dining room) and House of Blues.
I may have missed something, if anyone else knows of any, but as far as I can see from the list of "offered" restaurants for the plan, this is all I could find that was NOT on it.