My idea is that it is ALWAYS cheaper NOT to carry the service plan.
If I need a receiver replaced, it costs me $15.
If I ABSOLUTELY have to have a tech visit, I call and sub to the plan, call back and have the tech visit set up, after tech visit, I IMMEDIATELY cancel and eat the $25 plus maybe a weeks pro-rated plan fee ($1.50 or so).
So that tech visit costs me maybe $26.50 and that repair is now warranteed for 90 days.
The way I see it, it takes 3 tech visits per year to offset the $72 per year the Service Plan costs, or the replacement of 5 receivers.
There is almost no way you come out better off having the Service Plan than not having it and playing your cards right.
Overpaying for something I may not need is not peace of mind.