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First I’ll say there are a number of topics that describe the process and challenges w ABNBplus; a few I’ve listed below you might want to review.
With that said, since going Plus in October I’ve increased my pricing 10-15% and seen increased bookings (as compared to the same months in the prior year). So far, it has been very beneficial for me. I do not think that the guests pay a higher service fee for Plus listings but I do not know that for sure.
Plus has become slightly more flexible in allowing host taken photos as long as they follow Plus guidelines. But it is still a long and cumbersome process.