Different people have different preferences, but Tuvalu is my favorite.

If you're on the third floor, you see nothing but water from the balcony out. You literally have to stand up next to the balcony, tip your head down and look down there to see any land at all.

And even then, it is just a few palmy kind of plants.
You get an unobstructed view of the Electric Water Pageant (which comes by nightly on the water at 9:00 p.m. unless Wishes - the fireworks over the castle - is going on at 9:00.) You have a beautiful view of the Grand Floridian - it is thisclose, as well as the castle. You can see the entire Contemporary. I'm kind of going on and on here...nothing blocks your view.
It is kind of close to the main building. Not a long walk by any stretch. As the crow flies, it is very near the pool. But, since you aren't a crow you have to walk down the boat dock, cross over and then walk back up. Kind of annoying when the pool is RIGHT THERE, but that's life in the big city, little beaver. The view is worth it!!!
If I had my pick of any water view, it would be Tuvalu.
The only little secret I know isn't really a secret.

In the big pool, they play Polynesian music under the water. If the people you're sending are adults, they might prefer to go to the quiet pool, which is just a wee bit further than the main one. Fewer kids at the quiet pool.

They play polynesian music at the quiet pool, but not under the water.
They have coke machines in the buildings ($2.50 each) and Coca-cola products are sold all over Disney...so if they prefer Pepsi products, have them stop and get some or ship them some.
