For WOC...YES! It is a great way to see the show relaxed taking a break in some actual seats with food and drinks and a good view vs the cattle call of the FastPass sections where you are still on your feet.
I agree with parkhopper1 on the not being packed in like sardines and pushed and shoved into a viewing area. That alone is a good reason to pay for the dessert party. Its like the VIP experience honestly! You can have a cocktail or two while relaxing with a great view while sitting in a directors chair. What more can you ask for?
Many folks here are eagerly awaiting reviews and feedback on this dessert party. Since it hasn't even started yet, any feedback is speculation only at this point. But the feedback on the WOC Dessert Party is solid -- almost everyone who has done that offering has enjoyed it very much.