I mean, it is $36 more a year but I guess that's not terrible. What will be interesting is the tax paid up front. IIRC, I paid tax on the entire device every time I renewed rather than just paying it during each month. So I always thought it wasn't the best deal because I paid tax on a device that I only ended up paying off half of before renewing and starting the process again. I could be wrong, though. I'm not the best with finances.

I don't think iPhone Upgrade Program was ever the best deal to be honest. It's just convenient.