I went with some friends and we had middle section seats in row I (I think), section 103 (center orchestra, ~10th row). I think these would be the best in the theater, aside from the small amounts of the show that happened behind us in the aisle between the Orchestra and Upper Orchestra seats. For the stage activity, we had a full view without having to constantly turn and were close enough to have clear view of everything going on. I felt if we were in the first few rows it would be cool to tell other people but a good bit harder to see all that was going on.

"O" seating: http://www.bellagio.com/images/ent/O_theatre.gif