depending on the ages of your party and how much and how you like to eat, you may find this to be a good deal. As I said, check out the above link to the official rules and sift through the threads to find out if it works for your group. $37.99 per adult gets you 1 counter service meal (drink, entree and dessert), 1 TS meal (sitdown appetizer, entree, dessert, non-alcoholic drink) and one (kind of limited but not bad) snack, per person, per day. The kids are simply supposed to order off of the kids menu, but heck, it's only 10.99 per child and they can eat at buffets for that price too. You can use the
DDP at tons of restaurants and use 2 of the TS credits for some of the dinner shows and Signature restaurants.
It may be worth it if your party likes to eat well and somewhat regularly planned meals. Don't forget to make ADR's for most if not all TS dining
whether or not you use the DDP as it can be hard to get a seat during dining hours--especially at Holiday times.
Either way, have a wonderful trip and enjoy the magic.