I've stayed at both POR and POFQ and have enjoyed them both greatly. The dining options are great, the resorts are linked together so you can easily choose to dine at either resort. Back in 2007 last time we were there, the beignets at POFQ were only a snack portion on the dining plan, and were the perfect breakfast for my DW and I. As mentioned, there tends to be extra things to do at the resort at the moderate level, in this case, great pools, with the POR having a great little 'swimmin hole' styled area (Ol' Man Island) being a standout. There is a boat that goes between the 2 PO resorts and DTD, which was plesant and a good option for getting to and from DTD.
My personal preference at POR would be to request a room in the Magnolia Bend portion, themed to reflect more southern style mansions, instead of the bayou themed Alligator Bayou part. That is personal preference though. I just prefer the themeing better there.
As said above, if your resort is basically a place to rest your head at night and nothing more, then there is probably little need to upgrade. If you'd like to spend some time at the resort, it would be worth looking into it. Weigh the options on how much extra it would be, and what else you might want to do with that money.
It was a very good point also made above that if you end up going during the Free Dining givaways, typically available during Sept, then you get the full dining plan and not just the quick service one. That might equal out the extra cost of the resort right there by cutting down any dining costs.
I know that in our case, we're staying at the All Star resorts for the first time this Dec because we can't afford to upgrade, but we've both really wished we could be staying at POFQ. We just really loved both resorts.