We went last September. We purchased the Level 1 seating. They'll seat you in your level in the order you get there (at least that's what we were told). Got there early (maybe an hour or so), check in, get your leis and your picture taken. There's a nice big area to hang out until it's time to be seated. There's also a bar available for drink purchases. We were seated on the ground level. Our server was great and very attentive. The food was okay, DF loved it. I did love the salad and bread! Yum!
The show is just as everyone else has said. Cheese-fest. The fire guy was the best and for us, totally worth the price. He was amazing and very entertaining.
I would also agree, it's worth doing once especially if you're staying at Poly. We may do it again one day but it's nothing I'm racing to do right now.