The only resort restaurant that's not on the plan is V&A. None of the restaurants in the non-Disney owned hotels including Swan/Dolphin, SoG and the DTD hotels participate. AFAIK the only theme park restaurants that don't participate is the RFC at AK and Bistro in France. I'm not sure about one of the restaurants in Japan.
Some of the DTD restaurants don't participate, the dining list will tell you which restaurants do participate.