There are just 2 rows of tables, arranged around the tank. Seating is done in order of reservation. The earlier you reserve the better your chance for a first row table. Also I believe groups of 6 or more, they put the 2 tables together, so you've got front row. There was nothing wrong with the second row seats where we were though. I did have to stand to take pictures above the heads of the people in the row in front of me, but I'm vertically challenged to begin with.
The food is very good. It's a buffet type thing. There was some sort of chicken thing, pasta, beef, a seafood thing, veggies, rolls, popcorn chicken for the kids, and some different cookies for desert. I feel like I'm forgetting something. We feel we got the most out of our money on our meals in Sea World, including that one. At Dine with Shamu, it's all you can eat, really, you can keep going to the buffet. Also, the "show" is pretty neat, and the food was excellent.