The breakfast buffets, although pricey, works out for my family as it allows us to skip lunch. I really can't think of a breakfast food not offered on the buffet, and the price includes all drinks.
Myself, I can survive on coffee and water alone, but my wonderful wife and kids - when on vacation - find it necessary to have chocolate milk, orange juice, and hot tea, lol. That alone is about $12 per person, so the buffet suddenly becomes valuable.
And...they want sausage gravy and biscuits, pancakes, sausage, bacon, bacon, bacon, yogurt, fruit, and bacon. Me, I absolutely love the omelette stations. Those are not offered at club level.
Pending your eating habits, the club level allows for a plentiful breakfast...we are just spoiled beyond belief!!!!
I understand that club offers much more than just breakfast, but that is the start of where the value is in club. Breakfast at Universal is the toughest of all meals, especially if you want some substance. I would be open to everyone's opinion of how to do breakfast for less than $12-15 per person - so for a family of five, you are already saving $60-75 (possibly more) by selecting club level. Anything else you can use it for is bonus, speaking about budget alone.
As an accountant and vacation planner, the math is not as simple as we have to factor in counter service lunch when we go club.
Evening sweets is another club offering, but we like evenings in the park, so the timing doesn't work for us. As mentioned above, the Big Pink is the HUGE Doughnut in Simpsons, and they are very good. We always buy a few to take on the plane home...and we buy many of them every stay. It is much more popular in my family than Butterbeer.