I posted earlier saying I probably wouldn't get the new plan, but would have to crunch some numbers.
Well I crunched some numbers and this is what I came up with (for 2 adults on the basic DDP for 8 nights going to Ohana, Le Cellier, Chefs de France, Wolfgang Puck, Coral Reef, Narcossees, and California Grill):
Cost of DDP plan: $607.84
Cost of tips for TS DDP meals: $92.36 (at exactly 18%--we usually tip higher)
Cost of OOP food (one TS breakfast OOP, refillable mug, a few CS breakfasts, and extra appetizers at TS dinners): $112.49
Total: 812.69
For comparison I also calculated the price of going to exactly the same TS and CS restaurants, and ordering as we normally would (which means, sharing a drink and no dessert at CS, getting one appetizer and one dessert and two entrees at TS, and not getting the most expensive entrees at TS, and sharing a bunch of appetizers/desserts at signature restaurants).
Total: $744.24 (DDE would get us down to $670.47)
So for us, it seems like the only real benefit to the plan is more food (but some of it we don't actually want/need in the first place), and ability for GF to order more expensive entrees (I'm a vegetarian so my entrees are always the least expensive on the menu). Add on the fact that you have to pay rack rate and buy a 1 day ticket even if you have an AP and this sounds like a bad deal all around for us.