Have done Poly CL the last two NYEves. While they can always change things year-to-year, in the past they’ve offered a reserved CL section with chairs with prime fireworks viewing (this is separate/next to the beach area reserved for all Poly guests).
We like going to Epcot on NYE but not staying past mid-afternoon, so we like the convenient walk to the TTC from Poly.
We have really enjoyed both New Years visits Poly - it’s very busy but there is very fun vibe around the resort that day. Although it’s somewhat weather dependent, it was pretty cold in 2017 but very nice/warm in 2018.
Have not done CR over New Years but that would be next choice and is on my wish list for NYE someday.