Well its a matter of preference
There is a marked difference between a Value to Moderate and Moderate to Deluxe and to Deluxe to Deluxe Villas
This starts from the beds, to the views you get, quality of the room and ammenities that each proerty offers. There is also a very big difference in the overall ambiance of Deluxe resorts and overall eating and transportation ease. For instance at the Boardwalk you have the option of walking to Epcot..takes all of 5 minutes..or you can ride a boat that launches every 20-25 minutes. You can walk to DHS..20 minutes..or ride the aformentioned boat. Buses come every 20 minutes for trans to MK and AK. THe beds at the Boardwalk are both Queens and very comfortable..th ebalcony view over the boardwalk and facing crecent lagoon is stunning, exspecially at night. Food places...tons of Qs/TS options on the boardwald and you have the advantage of sitting next to the Beachclub and the Yacht Club resorts that also have tones of options. These 3 resorts sittting so close also offer a myriad of pool options and other outdoor activities.
A value..wont be near as elaborate, comfortable or have the food options avaialble. You will also have to bus to all locations. Thats not to say that is a bad thing or that Values arent nice...because they are...but in this instance I think you get what you pay for. I appreciate Disney offering 4 levels of resort so everyone can find a budget to enjoy the Magic.
IF you have the money Id look at a Moderate as its the middle ground...but if you can afford the Deluxe without overextending,,,Id jump all over it.