It depends very much what you use it for. If it's for a few one-off customisations, then probably not.
If you use it on more than one car - and for fault-finding as well as fiddling with stuff - then it's definitely worth the cost of the subscription. A dealership will charge you sixty notes (and the rest) to plug their diagnostic gubbins in, and independents who would often do it for nothing a couple of years ago have cottoned on to what they were missing out on.
Quite apart from the routine stuff like passenger mirror dip (which should be standard), beep-on-lock and enabling oil temperature in the DIS (which the car really ought to come with as well), mine has paid for itself many times over in diagnosing faults in three cars, not to mention several service reminder resets.
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I definitely agree, using it for multiple cars or fault-finding is worth it (as long as you're doing it regularly). However this isn't the case for most people - they'll only ever use it a couple times or they'll end up upgrading to VCDS because of Carista's limitations.