Kimba,
I went to Candlight in December 2000. I took the dinner package. Even those with dinner packages had to get in line, and wheelchair users with dinner packages went to the front of *that* line. As a result we were the second wheelchair party to be seated, midstage and about half way back. Just about an ideal position. There was a whole block of wheelchair spaces right in the middle of the theatre.
Assuming the pricing structure is the same as 2000, the dinner package is good value for the dinner alone, even if you don't show up for the concert. There was a discount on the meal, a discount on anything you bought at Epcot that day, and a lanyard and exclusive pin included in the package.
Andrew