True, but for us the holiday starts when we leave home. We have a DVC, so get to stay in 5 star Disney resorts, so don't need the money for accommodation. Used to stay at Gatwick Travelodge, but last few times stayed in the Gatwick Hilton - much less hassle in the morning as you can walk to the terminal.
Its those little things that add up for us to make it a better time. No, they aren't necessary, but make the experience nicer.
The extra room in Upper Class makes the cabin feel much more err...bigger! The Orlando Virgin flights only have about 14 upper class seats, right at the front of the plane, whereas I think the other routes (NYC etc) have loads, so not as much free room in the cabin. The Upper Class experience is full of "little touches" that all adds up.
Some people say why stay in a nice hotel/resort when you don't spend much time in it (Orlando at least) but for us, having done the s**t hotels where we were worried that the room would be crap before arrival, going DVC means we are guaranteed a high standard, no matter which resort we choose.
Basically, you can do the same holiday as us for a lot less money...meaning you could do more than 1 holiday, whereas I blow the budget on 1 trip!
You are right about spending the money on something that will last longer, cant fault that - thats called getting value for money....something I'm crap at.