I went on this tonight, I think I was on the last ride of the night. Anyway, the queue is completely unconventional. (They weren't using the virtual queuing today) You walk into what looks like the 30 rock building (I've been there, the hallway, theming is SPOT on inside) You get to a faux security checkpoint where they hand you a "ticket", this allows you in to the downstairs waiting area which is a Tonight Show museum, with sections dedicated to all the tonight show hosts (From Steve Allen, Parr, Carson, Leno, Conan, and Fallon), you are free to walk around and look in the area, it's not a "line" at all. They lets groups up at a time based on the color of the ticket you have, a chime sounds and the lights/logo change color and if it matches your ticket color you get to head upstairs
Upstairs is where another waiting area is, this time all dedicated to fallon. You are free to walk around here and look also. There's seats with interactive games and a stage setup at the end where they show clips and also the "Ragtime Gals" barbeshop quartet comes out and does a few different bits, and the hashtag panda. This area is amazing, and incredibly entertaining, they were having technical issues so we wound up hanging in here an hour (and it didn't feel like an hour). The singes and panda were great. Honestly it was probably the best part of the attraction.
The lighting also changes up here to match your color, where again you go into a short line to get the glasses and then enter a small preshow room to get into the ride itself, which does look like a mini tonight show studio (down to the seats). You "race" Fallon through parts of New York with little cameos popping up through the ride, you "win" at the end, but just barely. The screen in the ride is huge, larger than minions, and they have two theaters (although they were only running one tonight). Motion seemed a little tame, but they said they were still adjusting that, and I suspect they'll work out more kinks as the grand opening approaches (April 6th). Overall it was pretty smooth. It's similar to Minions more than Soarin but really somewhere in between, although the ride vehicle is one LARGE theater ride rather than a bunch of smaller ones.
We had our two year old with us, and she loved the entertainment int he waiting area. We had to split up on the ride to go to the child swap (it's how I got on the last ride of the day) Even if your kid is too short to ride, they may still enjoy the queue and the mini shows, you don't have to split up to do child swap until right before getting on the ride.
It's a solid ride, not a headliner, but it totally captures the tonight show feel, especially the queue/museum part. Anyone who likes the show will absolutely love this thing, those who don't it's still very well done, it honestly reminded of me when I was at the Rockefeller center in new York quite well. They had pacing issues due to the newness, but that's the entire point of soft openings, they have a month to tweak it. I'm sure a few things will change before the grand opening on April 6th.