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I don't think that buying a protection plan on a $99 device for $30 makes sense. Especially given 1 year warranty that comes for free. I've had to use it a couple of times due to Kindle failing on an airplane. But they seemed to have gotten better since.
$45 for a protection plan on $199 makes slightly more sense imho due to the fact that LCD screens are more prone to breaking when dropped.
On the other hand whoever is selling these is doing this to make money - not lose it. So mathematically such plans are not worth it in the long run.
My general policy is to never buy any insurance if I can afford to take the worst case loss.
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