Hmmm, an excellent question. I think 4/3 would save me more money, since we split meals anyway. The dining plan isn't really a great value for us. The cost for the dining plan for one of us is only $30 less than my whole food budget for two!
WYR get a Dole Whip from Aloha Isle or a funnel cake from Sleepy Hollow?
Since we have never eaten at Yachtsman's, I'll pick Le Cellier (favorite restaurant in Epcot)....but we do plan on going to Yachtsman's one of these trips.