Hi
Great question. I was pondering on the same question for a few months and decided from what I've read on different sites to give it a go (often read BOTW helps trustrank). BOTW is a manual processed directory that looks for quality and relevane. In terms og Google this should be a good thing.
We have the link up now (look for iValue). The page sits on a PA 1 (for now) but DA 85! These figures make me believe it will be of value to our authority. Opensiteexplorer isn't showing the link yet but Google newest links (via Google Webmaster Links). So Google picked it up.
Our site is doing quite well lately but we've put a lot of effort in other fields so it's hard to say how strong this link adds. I think of it this way: "How much time should I invest to get a link from a DA 85 domain (knowing that linking domains strongly correlates to rankings)?" Probably a few hours So $ 149 was worth the investment to me. Future will tell how much exactly.
Hope this helps.