If you start items at $9.99, and never used Gallery, and had a good sell through rate, with an average end price of $20-$50, you're getting screwed under the new fee plan - as am I. The increase is on the average of 40%.
If you always used Gallery, had a very low sell through, and listed lots and lots of things, well, you come out ahead.
This by far is the model of the mega-seller for which this asinine plan has been designed. List a bazillion items of which 5% sell. It was not designed for the small seller who sells most of what he lists. It takes extreme advantage of the small seller or the seller of more unique, less listed, items.
Occasionally I have an item that sells for several hundred dollars. On these items, the increase is 5% or less, so you see, the lower the sale price, the worse it is. Anything under $100 and you're taking a big hit.
In short, it just plain sucks.