The Beach at the Polynesian Resort offers a great view
of the MK Fireworks spectaculars.
However, the area with an MK view is now much smaller than it used to be
due to the recent construction of the new DVC on-the-water rooms.
On NYE, the beach at the Poly will likely be very busy.
They do "pipe in" the audio of the shows, but most nights it is nearly inaudible on the Poly beach.
Here's a photo I took from the Poly Beach-
MK Fireworks (MVMCP Christmas Finale)
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More Viewing Spots-
You can see the MK fireworks shows very well from the TTC
(and they pipe-in clear, crisp audio from the show.)
Note: you are not allowed to stand directly in the actual Ferry loading area.
You can see the MK fireworks from the boat-dock and an outside
observation deck near Narcoossee's restaurant at the Grand Floridian.
There is rumored to be an upcoming paid "Wishes Dessert Party" that will be held on that boat dock.
The Narcoossee's Deck shown is now reserved only for guests of the restaurant.
Good viewing from the Gasparilla Grill Patio overlooking the Marina.
The sound of the show is piped into these areas too.
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At the
Contemporary, there is viewing on an outdoor
observation area on the 4th floor.
The California Grill observation areas are reserved for patrons that day of the Grill or Bar.
(The audio of the fireworks show is also piped in to these locations.)
(Fireworks shown above are simulated.)
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At
Wilderness Lodge, the "secret place" to watch the MK fireworks is from the northern area of the Cast Member (CM) Parking Lot.
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At the
Fort Wilderness Campgrounds Marina (angle shown on the map below,) some of the view (especially of the "Fantasyland" pyro)
is blocked by the now unused Discovery Island in Bay Lake and by the high-rise buildings of the Contemporary Resort.
But, the view from the Ft. Wilderness' sand beach (farther north) is more open.
Still the tree-level can block the views of the lower-firing pyro.
Here are the angles of the views in the Bay Lake area.
Below are the angles of the views in the Seven Seas Lagoon area.
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As for viewing the MK fireworks from INSIDE the dining area of restaurants (you need ADRs, and most are usually busy during the shows)...
you can see (and hear) them at California Grill at Contemporary,
'Ohana at the Poly, at Trader Sam's and Trader Sam's outdoor patio at the Poly, Narcoossee's at the Grand Floridian,
and (if you have access there) the Top of the World at Bay Lake Tower.