Had seats 21 and 22 in row 33. One of the last 7 or 8 rows in section 128 so we were within feet of the concessions (Gold Star Chili). There is a $7 Souvenier cup that will allow you to get one free refill. Beers were $8.
Got sunburnt pretty badly, wear your sunglasses in section 128 if it's a 1pm in September or October. Seemingly every seat in row 34 back was provided shade from the overhang.
The view of the South End zone is terrible, even from row 33. A 10 yard catch looked like a 20 yard run. A 3 yard run looked like a 7 yard run. And when there were fumbles, we couldn't see anything until the ball advanced near the North end zone.
Seats were suitable for comfort. Enough leg room for my 6'1 frame without being uncomfortable. Cup holders at every single seat with an advertisement for the "Jerk Line" you can call if any of your neighboring fans are acting drunk and unruly.
Our seats were much better than any upper level seat we've had for Bengals games in my opinion if you just want to be close to the field. But upper deck midfield seats will be cheaper and provide a much better view.

P.S. - They now cover the visitors tunnel with a giant Green tarp so you can't see into it as well.

Section 128 sits in the north endzone. No uprights obstructing your view of the field. There are 41 rows in this section, rows are 1 thru 41. Rows 6-18 are ideal. Not too close, not too far away.
Just outside of the Bengals pro shop. Loud section, we love our Bengals in 128.

If you have never been to Paul Brown Stadium, there is nothing particularly intriguing about it. Parking isn't too bad of a mess, fountain square is by far the best place to park, only $10, you just have to walk a few blocks. If going during the winter months, dress heavy. Those breezes off of the Ohio River are very cold.