Every risk assessment is different, but I will say this -- I'd be more inclined to buy AC+ if the coverage term was the same as that for Macs, three years.
Both my iMac and iPad Pro are home bound machines, but I have carried my Air, and my iPhones around the world, with no incidents.
For my $800 iPad Pro, the $129 cost nets only a single additional year of defect coverage and four accident claims.
But for the $169 cost of AC+ for my $2100 iMac, I get two additional years of defect coverage and a total of six accident claims. My card's coverage stacks on top of it, so I will have four years of coverage total, or potentially five, depending on if it extends the AC coverage period as well.
Despite the good support Apple provides for iOS devices, it's more likely that the iPad is going to be replaced before the iMac will, given computers' longer service lives.
And, should something occur, the $499 repair fee that it would cost to fix a broken Pro could be applied toward a newer, more up to date device. Granted, that's a whole lot more than $49, but that deal is only in effect for two years, and $499 is a lot easier to swallow than the $2000 to procure a replacement Mac.
My concerns are more about latent defects, long term. If Apple had still offered plain AC without accident coverage for my Mac, that's what I would have purchased that instead. My risk with regard to accidents is low.
So for me, I get more potential value out of AC+ for my Mac than I would for my iPad, so I'm still unlikely to purchase it within the 45 days I have left to decide. YMMV.