Good point. The value of free DDP is much greater at a value resort vs a deluxe. It's also a better deal the more people you have in a room. QS DDP for 4 adults costs more per day than a room at a value. I thnk the room discounts can get higher too at the more expensive resorts.
It would cost me about $1,000 for the week to buy the basic DDP for a family of 4. If I wanted to stay at CR in a MK view room in May for a week I would have to pay $4,600 for my room if I paid rack rate (I know that sounds insane, but I pulled it from the Disney website). If my room discount exceeds 20% then it's a better deal than free dining. If its less, free dining saves me money. Of course if someone is dropping $4,600 on just their hotel room maybe they wouldn't care that much about how much money they can save