We've sat in all three categories I think if we consider the trips before they were categories! We had a great view from all of them. DD actually prefers what I think are now Tier II seats (balcony seats directly facing the stage). DH likes the Tier III seats (long tables on the sides of the room in the balcony but closer to the stage than Tier II. The floor seats if you are too close to the stage have left me with a crick in my neck from looking up. Kind of in the middle of the floor was pretty good - great view of the stage and far enough back to not feel like is was constantly looking up. From the back of the room, you would actually be better off doing Tier II I think. And you don't know where you will be seated until you get there. The only reason I think I would spend the extra money for Tier I will be when my arthritis progresses to the point that the stairs become impossible for me - there is no elevator to the second floor so if you can't do stairs you are pretty much stuck with Tier 1 and paying the extra.