They are required under the ADA to provide some seats in the special viewing area. It would not be legal to provide that as an option for people without disabilities and not provide the opportunity for those with disabilities.
If I remeber correctly, I think the special viewing area is in the front. Before the special viewing area began, we did sit with a wheelchair in the very front section on the right aide, as you face the stage. There is also wheelchair seating in the center of the theater and in the back row of the regular seating.