In the past, any 'left-over' budget money was transferred into the Capital Reserve Fund.
DVC announced a few weeks ago that any under-budgeted funds would be returned to members as a credit on their 2021 maintenance fees, During the shut-down, landscaping and HVAC still had to be maintained and, going forward, there will likely be additional sanitizing equipment needed for housekeeping villas between guests. As already noted, transportation costs during the closure should result in savings, but reduced occupancy needing additional transport may have to be increased.
I am aware that management and maintenance personnel at all Disney resorts were tasked with entering ALL resort rooms daily, flushing toilets, turning on-and-off all lights and checking HVAC to make sure everything was still functioning normally. (That would not likely add any additional expense during the shutdown as those CMs were still being paid anyway.)
IMO, we will see a nominal credit as a result of savings made during the resort closures - likely a few cents per point credit for our 2021 maintenance fees.
Stay tuned!