For us location, amenities, transportation are important. I have never had a room at WDW I felt was in an unacceptable condition
Same.
We don't care for the values because the theming is not attractive to us and the rooms seem a bit spartan. We also don't care about a food court because we eat mostly TS. Plus, we worry about being overrun by unruly groups of teenagers.
In contrast, the mods fit the bill for most trips because they provide most of what we're looking for: nice enough rooms, queen beds (except CBR), attractive theming and grounds, covered bus stops, and pool area with hot tub, water slide, and towels. For us, the price difference of moderate over value is well worth it.
On the other hand, we have a hard time justifying the price difference between deluxe and moderate based on amenities alone. We're not into CL (because we like eating a lot of TS meals, CL is too much food - and while we like a lot of the restaurants in the deluxe resorts, we don't need to stay in the resorts to eat in the restaurants). Room-wise, the average deluxe is maybe 30% bigger and nicer than a mod. But, to us, most of this is just fluff as we find the moderate rooms perfectly adequate. So, for us, based solely on amenities, the price difference of deluxe over moderate isn't close to being worth it.
For us, the biggest thing the deluxes have going for them is location. And we value that. A lot. But even the best situated deluxe resorts require you to use busses to visit 2 parks (we don't drive at WDW). So we're of the opinion that, to get enough bang for your buck staying deluxe, you about have to do a split stay (specifically, a MK resort/EP resort split). And even then, we're of the opinion that it's not worth it without substantial room discounts (because you can always stay mod and take cabs for far less than the rack rate difference).