I agree with the "any seat is good" theory, which seems to be the consiensus of the many threads on this topic.
Personally, I think the "poncho section" is more marketing hype than anything else. The odds are fairly small that you'll actually need the ponchos (at least based on the shows I've seen, although I can see how the guys might get carried away on occasion) and I find the ponchos uncomfortable (remember how you feel wearing a rain poncho in the park on a muggy day?).
My personal preference is for a seat in the A section, dead center.
Having said that, if you're planning on seeing the show more than once, head for the very back of the house on the second viewing. You'll understand why during the finale.