The higher up the better for this show. Not just a matter of a little splashed water but the actors are frequently very high up and you need the high seats to enjoy this. I watched from the "champagne and strawberry" section which is the top row, with CCTV monitors that let you see the preparations below ground (and underwater). I found the tv monitor distracting, but the elevation is great. The high seats a few rows in front of me were NOT all full when I visited a few months ago.