Need help picking a rate @ the Westin Puerto Vallarta. Two options available 1)$120 USD; room only or 2)$146 USD; ocean view room, daily breakfast, 1 hour tennis daily, and gym daily. Which is the better deal? Thanks.

Sounds like an ocean view and breakfast would be worth the extra $$ if you can at all afford it...the sunsets in PV are beautiful...
I'd also urge you to go to tripadvisor.com and read reviews for the Westin there. I have read complaints on this forum...

My husband and I stayed at the Westin PV in 1999 for 10 days. We had the oceanview room ... and it was well worth it. I still have memories of getting breakfast delivered to our room and sitting out on the balcony enjoying the pool view and oceanview. I'm not sure what complaints are posted in other places, but in '99 the Westin was wonderful. My husband and I are actually hoping to go back for our anniversary next summer. Pay the extra money and get the breakfast with a view.

Please select the oceanview. You won't regret it. We usually rent a condo near the Westin and we go there for their buffet breakfast. It is a real treat.

Stayed there last year and the best deal will be the ocean view room. When are you going? If it isn't a prime week, reserve a regular room and ask for a free upgrade when you get there. If not, you can always pay for the upgrade when you arrive. Are you a Starwoods member? It's there frequent traveler program. No cost to join, and I usually get upgrades at checkin.
Good luck.