Depends what you are looking for in a hotel. If someone else was paying the difference I would definitely stay at a deluxe. We are big fans of AKL. And, we are also very comfortable at the POFQ and POR...we typically split our stay in the winter and do POFQ in the spring.
AKL offers lots more than the values but it depends on what you value and what you want. If you don't plan on spending any time at the resort or in your room than the value is probably good. But it sounds like your MIL is wanting to stay someplace other than a value. Satisfying her desire might be well worth the extra money .... depends ... but just a thought.
Here are a few of the differences, as I see them, between the value and the deluxe.
AKL offers
1) interior corridors
2) refrigerators in the rooms
3) queen beds instead of double beds
4) a private balcony that you can sit on and enjoy the view -- depending on the type of room you get
5) bunkbeds ... not guaranteed but available
6) an onsite restaurant -- Bomas (excellent) ... Jiko (also very good)
7) a food court (Mara)
8) a bar at the pool
9) Special viewing areas throughout the hotel for you to watch animals
10) A gorgeous lobby with lots of room to sit and people watch
11) Cast Members who are native to Africa and willing to share lots about their country
12) From time to time special exhibits in the lobby highlighting the culture of Africa
13) Night vision viewing of animals using special goggles
14) Guides posted at viewing areas around the property to talk to you about the animals, answer any questions, etc.
15) Storytelling in the evening around the campfire
16) Tons of free children activities such as the one about African music, tracking animals, feeding flamingos, animal games, etc. (can't remember all fo them)
17) Onsite childcare services, if you need them
18) Pool with pool slide
19) Slightly larger room than the moderates
Moderates offer some of the things listed above but not all of them. Most notably moderates offer a pool with a slide, larger rooms, a refrigerator in the room, different decor.
Good luck!