No, I can still say that I personally don't think it's worth it in general because I don't think it offers value for the cost - especially when compared to other Disney offerings.
For example, $100 you get access to the a the world's most famous theme park, including unlimited rides, parades, fireworks and shows for upwards of 10-15+ hours by virtue of a one-day ticket to Magic Kingdom.
Or, for that same $100 you get access to 5 million synchronized dancing Christmas lights PLUS 10-15+ hours in a theme park including "expert performers" and show (Fantasmic) in DHS during the holidays.
Or, even more comparable, that same $100 also gets you a celebrity narrator, a choir ("expert performers") with music PLUS a 10-15+ hours in a theme park, with a nighttime fireworks/laser light show (Illuminations) at Epcot during the Candlelight Processional.
Even just extra, hard-ticket events you get more. $70 gets you officially 5 hours (unofficially 8 hours! starting at 4pm) plus special parades, special fireworks, special shows AND an entire world-famous theme park at MNSSHP or MVMCP.
So why is $134/person good value for money for three hours, no rides, just a show and food? If it were 4pm-midnight, the show, the food AND access to all of AK rides like the other hard ticket parties, I'd think it was a fair price. But as it stands, I think it's poor value for money, especially given what else that much money buys you right there on Disney property.
Hey, I'm in no way saying someone who wants to do it shouldn't. By all means, whatever floats your boat! Have fun! But I personally feel it's extremely overpriced and a bad value.