A few things to consider:
Contracts expire at Midnight on January 31st of the expiration year. This means that people with a February Use Year will get ONE LESS YEAR OF BENEFITS, compared to people with a January Use Year, since the January Use Year people will get another whole year of credits, on January 1, just 30 days before those credits expire. Makes you think that January Use Year contracts are worth a bit more than February. Other months will be in between. Use Year will have their year of points during Sept, Oct, Nov, Dec and Jan before they expire. Should be much easier to use them.
How is Disney going to collect Membership Fees during the last year of the contract? What happens when someone Borrows all the points out of their last year, and uses them in the previous year, and then refuses to pay Membership Dues for their last year. I think it is possible that Disney will require people to pay their membership fees in advance, for any points that are Borrowed out of the final year. But can they even do that? What does the DVC Contract say?
Will there be any other peculiarities that anyone can think of?