From wsj.com:

To see if spending extra money really makes you feel like royalty, we booked VIP tours at four prominent theme parks without revealing our affiliation with The Wall Street Journal. We noted everything from the guide’s attitude to the number of attractions covered. We also tested the guide’s knowledge of the park and threw in an kingly request or two. If we were going to be VIPs for a day, we wanted to feel, well, important.
At times, we certainly did: Nothing brings out your inner spoiled child quite like breezing past a long line of tired park-goers waiting to ride an attraction. But at other times, we didn’t appreciate the nasty looks (or threats of physical harm) that our jump-the-queue status engendered.

A very interesting article that lists what you get for your money on different theme parks VIP tours.

Link