Sorry - I didn't know that $ was used for Pesos.
Is this correct:
$14 US, per person, per day for breakfast buffet.
$37 US, per person, per day for lunch or dinner.
Can't you eat well in Mexico for less?
Puerto Vallarta is a fantastic "foodie" town, so *I* wouldn't want to eat all my meals in one resort, no matter how nice the resort is. But, eating out in PV can be expensive. You can see typical price ranges for some of the most popular local restaurants here:
http://www.tripadvisor.com/Restaurants-g150793-Puerto_Vallarta.html I know a lot of people who like all-inclusives, so the coupon packages might be a good middle ground option for them. You don't have to purchase the coupons before you arrive, you can purchase the coupons any time.
There are less expensive places to eat in the Puerto/Nuevo Vallarta/Bucerias area, but the coupons are probably a good deal if you use them for the nicer restaurants on property - which are supposed to be excellent.
The $37/day price includes breakfast AND lunch or dinner, so it doesn't seem too far out of line for a high end resort. It is nice that you can choose when/where/who uses the coupons. I've read that many couples buy one breakfast/dinner coupon package and share it between the two of them over a week. Apparently, the 3-course meals are generous enough to feed two, with maybe an additional appetizer or salad. The breakfast buffets are full meals with lots of options, and are open until noon.
BTW, the absolute best food bargain (price and quality) in Puerto Vallarta is Restaurant Week (always the last two weeks of May), when 3-course meals are $199(MXN) or $299(MXN). Here are the menus from 2015
http://virtualvallarta.com/puertovallarta/bm.doc/restaurant-week-2015.pdf We try to get down to PV every year for this, and plan our vacation around which meals we want to try!
(I've never been to any of the Grupo Mayan/Vidanta resorts before. I'm doing research for an upcoming stay with family in a 3BR at NV Grand Luxxe.)