It really depends on where you place "value". While we could stay at POP for the same price as our upcoming vacation at Sheraton Vistana Resort, we get some major differences:
2 full bedrooms, 2 full bathrooms, full kitchen, washer and dryer, screened balcony, and three TV's
as opposed to one, standard-size hotel/motel room.
We also get a resort with seven pools, tennis courts, activity centers, onsite mini golf, and a host of activities for guests, which is much more than is offered by POP or any of the values.
We are giving up free transportation to the theme parks, which we would not use anyway. And large Disney icons decorating the resort.
We do not utilize the dining plan (as its another poor value for our family) so there's no loss there.
We can eat more cheaply (and just as well......in some cases better) at offsite restaurants, yielding a substantial savings.
And then there's the sanity savings. We have a wonderful, amazing, and well behaved teenager, but there's no way I want the three of us to be stuck in one small hotel room for a week and call it "vacation".
We are paying $120 per night (tax included) for our SVR stay (2 bedroom). A one bedroom villa at Saratoga Springs for the same time period is $452 per night. There's the value

.