Quite a few and that is by design.People on these boards know better, but I wonder how many people buy the plan with the assumption that it will save them money. I sat next to a couple at a wedding a few years ago who had recently visited WDW for the first time, and the husband absolutely insisted that the dining plan was the best thing ever because it saved them 40%. I gave it some thought, but ultimately decided I had no obligation to correct that nonsense.
Typically, if all you look at what you pay vs. what you can get then there are some perfect storm restaurants that make it look like a huge bargain. (Dinner at Boma at $50 and Dinner at Chef Mickey at $55 come to mind) However, when you look at what you would actually order at any given restaurant, the savings tend to quickly errode.
About the only situation where the last version of the DDP came out ahead for the guest was when a group wanted to do a good bit of character dining. That is of course due to Disney pricing character dining to the moon.