Maybe those who said that ladies shows more importance of Vday is right. Afterall ladies are more into this kind of romantic stuff.
But I don't believe in booking a fancy restaurant on that actual day to eat. I can't imagine squeezing with other dating couples in an all fully-booked dining place. I rather dine days before or after Vday, at least the place would not be that crowded.
Also, lets say my partner and I dine on the actual day, there will definitely be other couples with bouquets on their tables. It wil be so common... But lets say if we dine days before or after Vday, and I am the only one in the dining place to have a bouquet of flowers on the table, THAT will more special.
What for spend on something which the price has been marked up? I rather just have my partner with me on that actual day, probably cosying up together.. And celebrate on another day. At least the price will not be marked up. If a couple loves each other, everyday can be special... Not only on Vday.