I think if you have a simple return then its best to do it yourself, for free. We are married with two children, had 3 W2's and a 1099 from unemployment....all easy info I can enter myself. We rent, don't own any property or anything like that. IF our lives ever become more complicated I might pay to file lol.
I know a few people who pay $300+ to get their taxes done and get their money within a few days (through HR Block). One friend imparticular is very happy with it because she always needs her money asap but I try not to put myself in a predicament for that to happen.
I honestly don't believe it should cost THAT MUCH to do your taxes when you can just as easily do them yourself for free. Some people might not be capable of doing them themselves (no internet access, complicated forms, don't understand how to do it, etc.) and I think they are being ripped off having to pay so much.
ADD---> I heard a commercial how HR Block is filing for free until Feb. 15th or so BUT if you have earned income credit you have to pay extra so who knows how much they charge for that. It's supposedly free but there are always other charges for one thing or another.