It depends upon your needs, other options. The answer varies per person. If you need to top off your account with 2500 MQMs to reach the next status level but you don't have the time or means to fly before year-end, it could be a great deal. If you have credit card signup bonuses as a feasible option, then this offer is priced far above what you'd pay by going that route.

A trick for those who have the Amex Platinum MR card (which gives $200 in airline credit per year), designated Delta, but haven't yet used any of their 2011 credit: Consider buying the 2500 MQMs for $295, which after the $200 credit posts, will cost $95. That's a decent value for some.