I went back in 2003 but I'll try to answer.
The food was okay, I can't remember how it compared to WDW buffet. I actually think it may have been a little better. The buffet is smaller though. You go into a small room so it was a little cramped. Its not spacious like the buffets at WDW. But they had a good selection of food and desert and a section of kid favorites.
All the tables are right next to the pool so everyone is pretty close up. I believe all the tables are perpendicular to the pool. There isn't really a need to get any closer. They will have Shamu do some tricks close to the people as well but no one got wet. I actually missed a good portion of the show while taking my oldest to go to the bathroom. It must have been funny though because I could hear the laughter! Oh well!
I tried to find a picture on my computer of the seating but I really only found videos. I'll keep looking and if I find one I'll try to figure out how to post it!