I've stayed in all three categories of resorts over time, and think the convenience of walking out of World Showcase and back to your room at any Epcot-area resort is a big factor. My parents went to Food & Wine a couple years ago and decided to save a little and stay at CSR (their favorite mod.) They regretted that decision and wished they would have booked BC. They said it was just such a huge difference between waiting for a bus in front of Epcot and strolling out the International Gateway at the end of the evening.
Poly is my second favorite resort - stayed there last year and will again in January - but for F&W, I'd definitely go with an Epcot area resort if that works for the budget.
But if money is tight, you need to feel good about your decision and the impact on your budget. When I was in that position right after college, I was happy in a value resort - just nice to stay on property. By that point, I had already stayed deluxe with my parents many times, but didn't even consider deluxe when funding my own trip because it just wasn't in the cards at the time. I'm sure you'll have a great time whatever you decide!
