Note that they do add the tip directly onto the bill at breakfast. It's labeled as a 'Service Charge' or something like that, and we asked to confirm that this does go to the server.
I was told the 20% service charge at breakfast does not go to your server individually. It is pooled among the whole restaurant staff.
Continental ($15) with juice ($4) and coffee ($3) would come to $28.38 per person after 9% tax and 20% mandatory service charge. The $18 credit doesn't come close to covering it even if you don't add an additional gratuity (which I did). Our average breakfast bill was $66 for two people. I complain, but we still had breakfast at Calusa every day because of the convenience and amazing view of the bay. If cost is a concern you could do better at Harriette's and save your $18 credit for later in the day. It would buy you one cocktail at Dry Rocks.
As Diamond we got a nice 2-category upgrade from Hammock King to Coconut Waterfront King. The room was clean and well-equipped. Shampoo, conditioner, and body wash were from large pump bottles in the shower, which had a rain shower head but no handheld sprayer. Bar soap was provided at the sink. Towels and bathmats were replaced every day. The bed was comfortable and there was a mix of pillows of different firmness. The air conditioner was amazingly quiet and kept the room at a comfortable temperature although it required playing some games with the set point because of the motion sensor. The thermostat displayed "sensor down" continuously and "door open" intermittently even when the balcony door was shut.
Balconies are spacious. We never heard any noise from the beach even when there was music playing. The sliding glass doors do a great job of blocking sound. The hallway doors not so much. We heard every rolling suitcase, and one morning hotel staff passed by with a leaf blower and blew all the debris and leaves from the outside hallway through the gap beneath our door and into our room. Housekeeping did not sweep up the leaves and they remained in our entrance hall for the next two days.
Overall I'd recommend Baker's Cay. They did a nice job on the renovation after Irma. The current price point of $1400-$1500 per night including taxes and resort fee is pretty excessive though. A much better value on points, even at 90k.