Apple Care
I recently purchased the iwatch series 9 and the ultra 2 at $99 per watch for two years does it make sense to buy the coverage?
This has to be your decision, based on your assessment of the risk you will break your Apple Watch and the likely cost of repair or replacement.
Your devices will be covered for manufacturing defects under Apple's 12 month warranty. Accidental damage is pretty much full replacement cost. AppleCare+ will add accidental damage cover, and effectively also extends the warranty period to 24 months, with a smaller deductible. You should do your own calculation, but in my mind it is a very easy decision.