To add to this: to anyone reading this & rolling their eyeballs that some people are so woke they would waste a few hundred to get the Unlimited over Epic with restorative justice/reconciliation in mind, consider the following:

Epic is ~$100 cheaper at current exchange rates at best. By the time your creditcard company screws you over on the exchange rate (I got the Epic Local last year, when the USDCAD was 1.25 and I was charged 1.2995), the amount you save on not paying GST is cancelled out, because the markup on foreign currency transaction is also ~5%. ie at today's exchange rate of 1.34, if my creditcard levies a similar markup as last year, I'd be paying $1265 for the US$909 Epic Pass or exactly $100 less than for the Unlimited pass.

*If* you know you are going to take lessons, or eat meals on the mountain etc, (and are not going to ski at other resorts) then saving $100 by using the $500 giftcard sold for $400 means it ends up as a cost-neutral decision between WB Unlimited & Epic.

For the OP: key would be finding out if the 2x 50% ski-with-a-friend tickets that come with WB Unlimited offer up enough savings over the $139 buddy tickets that come with Epic. Don't forget that you can use the $500 for $400 gift card for buying the SWAF tickets too. Plus, if you eat lunch on the mountain or get beers at GLC/Dustys/Merlins at the end of the day, the $500 balance would get used up pretty quickly anyway.