Ok this is going to be highly subjective, but some opinions:

1. MacBook Pro M1 Pro and Max. These things costs $3-4K and the AppleCare+ is$300 or so for three years. It will be four years if you use an Amex or other card with extended warranty. Personally I’ve found that about half of our machines need service in that period, so given the costs are high, it makes quite a bit of sense. The biggest problems we’ve had have been cracked screens (because if you put something in there and close it, well that’s bad). As well as keyboard coffee spills. For us, anyway, getting a keyboard cover pretty much does away with that. Finally, we’ve had two machines with battery problems and that is worth it as well. We don’t have cosmetic damage typically because all our machines get clear plastic cases and go into protected sleeves. The AppleCare+ is $99 for a new screen or casing which is really nice. 2. MacBooks. This is where it gets tricky, with a$1,000 machine, does it make sense to get AppleCare+. I normally do it, but it is sort of marginal. If you take good care, get a protective case, you can probably take a change.