Well, now that the changes to the Dining Plan are all but official, given the 2008 Dining Plan PDF files from Disney posted in the Restaurants & Dining Forum...
(In case you missed it, here's the link:
http://forums.wdwmagic.com/showthread.php?t=211545 )
I decided to once again take the spreadsheet I created to compare the 2007 DDP vs. the DDE card and use it for the new Deluxe Disney Dining Plan. Here are my results:
I'm planning on going to WDW twice next year. Once with a group of friends, and one with just one other friend. I know for a fact that the dining habits of each group will be remarkably different. Some of my friends in the larger group have very basic tastes, and shy away from the Signature restaurants. But when it's just me and the one friend, he'd totally be up for trying a Signature Restaurant almost every night.
Deluxe Dining Plan with group:
Mix of regular sit-down meals, counter service meals and one Signature restaurant dinner (we're planning on doing Universal one day, so we'd have that Lunch credit)
Out of Pocket for food: $503.55
DDDP Cost: $489.93
Total Savings: $13.62
So it's at about the break-even point. Possibly worth it just for the ease of use.
Deluxe Dining Plan with just my friend:
Many sit-down restaurants, a few counter service meals, plus 5 Signature restaurant dinners by eliminating 5 breakfasts.
Out of Pocket for food: $579.64
DDDP Cost: $489.93
Total Savings: $89.71
That's a bit more of a savings, but it's only 15.5%. The DDE would get us 20% off everything but the few counter service meals.
Again, these are food choices off the menus for what I would realistically order at these places. Just for kicks, perhaps I'll go back and fill in the ost expensive apps, entrees and desserts to see how much things cost.
EDIT: Went back and did the most expensive menu items for each of the places used in my second example, and the total OOP was $657.01 for a total savings of $167.08, or 25%.
Bottom line: You can save money with the new DDDP if you do a lot of Signature restaurants, but unless you're specifically ordering the most expensive items on the menu, you can save more with the DDE card.
EDIT AGAIN: Second example but using the DDE discount is $16.57 less than paying for the DDDP. The overall savings is 18.3% (because there's no discount on the counter service or snack options) Yes, there's now mandatory tips on top of that, but you'd be paying those anyway and at 18% it's as if you're getting the tips for free.
-Rob