I would guess that the 40% off of a deluxe room would be more of a savings than the
free dining. However, if you are like us, family of 6, staying in 2 rooms at a value resort, the free dining is a much better deal ( the difference of saving $80 per day on rooms vs. about $150 per day of free dining). It's a no-brainer for us. Now if we were staying at 2 rooms in a deluxe hotel, 40% off of 2 rooms would be around a savings of $240 per day--way more than the $150 we'll be saving with free dining. In the past, we've found that it was a smaller savings (about 30$ per day) when we compared free dining to 40% off of the moderate resorts.