Best seats at the amway center in my opinion. And I have been to a lot of Magic games since this place opened. 10+.
Section 105 is located at dead center court giving you a flawless view of all of the action. Great seats to take photos of players. Not too many rows, only 15 or so. Not a bad seat in this section, the upper level gets very steep.

The Budweiser Bar is cool, be sure to stop by and get a drink there or Gentleman Jack's.