IMO, it would be the 217-218 area... if you can get low. It's on the baseline, below the huge bar in the upper deck. In fact, if you're in the first few rows of that section, you're lower than any other upper deck seats... you're almost on eye level with the luxury boxes. The great thing is, you pay the same amount for season tickets as the nosebleeds.
LOVE LOVE LOVE those seats. 20 feet from the bar and Marty the bartender, and as low as the boxes (almost) for an upper deck price.