Had sat here for a Buccaneers game a couple of seasons ago vs. the Saints. We were kind of out of luck on getting seats within our budget for the lower bowl so we opted for the upper level. Could see the field fine but it felt pretty distant from where we were sitting. The corner sections also weren't constructed to "round" the upper deck so instead, the seats face straight ahead and we were forced to turn our bodies slightly to the right to see the field. There are no upper endzone seats at Raymond James so 305 is as almost bad as it gets but was still a decent seat. I would sit there again if forced but wouldn't go out of my way to purchase my seats there again. I liked the stadium, overall. Very similar to the Jaguars stadium in Jacksonville. Clean, open-aired but as a result, the crowd noise doesn't get sealed in very well so the crowds are never a factor in the game.
Getting up there is was half the battle and is a 15 minutes process once you get through security. There are ramps in all four corners of the stadium if you prefer to walk or you can take the escalators. There are a set of escalators inside each main gate. Which gate you should enter is typically written on your ticket stub to control the foot traffic flow a little better.