Now I'm a little confused, I've never used the DDP so I'm not really 100% sure but I always thought that you still had to pay sales tax, you just pay sales tax on the DDP not the meals since when you pay for the DDP your really paying for your meals then.
Anyway just out of curiosity I went to disneyworld.com and created a reservation for pricing with DDP then took DDP off and calculated the difference (with tax) it came to a difference of 46.99 per person per night.
So unless I missed something your not really coming out ahead.
I was using examples based off of our most recent trip, in April 2010. As another poster pointed out, prices for DDP at that time was $41.99 for adults.
I am aware that apparently, prices are higher for next year, but even at $45.99 per person per day, it seems I would have just barely come out ahead, at least based on the particular days that I used as examples. If I paid $46 a day for my DDP allowance, and the dollar amount of my food purchased was $48, for example, that means I would still come out ahead by a measely two dollars.
I'm hoping that, with the price increase of DDP for next year, the prices of the restaraunts are going up as well, otherwise it won't be as much of a value, if any. What I want to do, if I remember and if I stay motivated to do it everyday throughout the trip, is to bring a manilla envelope, or some kind of zip up pouch, on our next trip this coming April. In that container, I would put every single receipt from everything we pay for on the dining plan: snacks, counter service receipts and table service. After we get home, I would take out those receipts, add up the dollar amount of every Mickey ice cream bar, every counter service meal and every table service meal (excluding, of course, anything we may have chosen to pay for out of pocket), and see what the total dollar amount comes up to for everything we ate. Then, I will compare it to the price of the dining plan and see how much we saved.
To be sure, with the deletion of gratuity, appetizer, and now the 4 or 5 dollar increase in price, the "bargain" of the dining plan is shrinking significantly. But as I have demonstrated, there is still a value there. Maybe closer to 5 or 10 percent, as opposed to the 30% that they used to boast, but still a savings nonetheless. Even if you do just slightly better than breaking even, it may still be worth it just for the convenience of swiping a card instead of having to fork out cash everytime, but that's a matter for each person to decide for themselves, how much it is worth to them for the mere convenience.