First of all, if you're a Coca-Cola drinker, you may be out of luck at the Pepsi Center. You should have seen that one coming.

Section 364 is your average run of the mill nosebleed section. Our seats were behind the goal. The seats are jammed on top of one another to keep the nose bleeds to a minimum although we know they take pleasure in cramming fans in like sardines to squeeze as much money out of them as possible. I must say that the view from the nose bleeds is very good but the cup holders attached to the seats in front of you keep you from spreading you feet more than a foot apart.

While there are some cool video screens etc and some fantastic aesthetics, most of us buy the ticket to watch the game. Therefore, I have to rate the Pepsi low for comfort.

If I were a season ticket holder, I would be forced to purchase Loge seats (lower level) where there is more comfort but your average fan has not the money nor the time to become a season ticket holder for the Nuggets.
When you go to the Pepsi Center and if you're looking for cheap parking and don't mind walking a few blocks, there is $5 parking at the Tabor Center garage on 17th street. It's a good bargain and you can always slide right out without having to wait in post game traffic.