Are your numbers for a party of 2? Basic dining should be $61.84/adult/day (tax included) and deluxe dining should be $111.73/adult/day (tax included). And when are you traveling? They made a few changes to the plans for 2017. So I'd double check your numbers, but your overall question still stands.
But for several years unless you eat exactly to the plan at best it's a break even deal. And with the changes in 2017, even more so. If you will each always get your own drink at a CS meal, and would always eat a dessert at the same meal (2016 only), and tend to gravitate towards the more expensive options, them yeah, you might come out ahead.
So if you were spending your day at MK, did breakfast at BoG, for $24 + $2.49 for coffee, and then dinner at BoG $35 for steak, $5 for dessert, and $3.29 for drink you do indeed come out well ahead on that day, even before accounting for the snack. (24+2.49+35+5+3.29=$69.78) But you are more likely to spend $10-14 for a CS, plus $4.29 for dessert and $3.29 for drink. Meaning your CS entitlement is more likely to max out at $21.58, and may be as low as $17ish. Are you likely to eat steak each day at your TS? If you got the chicken at BoG instead of the steak, it's only $26. So now with your $21.58 CS, and a $34.29 (26+5+3.29) TS dinner, you are only at $56ish for the day, even throwing in $6 for your snack credit you just barely break even for the day.
Yeah, that is only one sample case, you can massage the numbers to show whatever you want. But that is what it comes down to. Look at the places you want to eat, and total up how much it would cost for what you think you eat. See if it's less than the dining plan. Knowing that we usually share a drink at a CS, and almost never do dessert at either CS or TS, it's never made financial sense for us. And they keep tweaking it to make it harder and harder to beat the system.