My seats were in 326, row 11 last season when the Bruins welcomed the Predators. The balconies at the Garden are really just too high up for my liking. (I had sat in 315 once before). I enjoy the atmosphere of the game and the rowdiness of the fans but the lower level is definitely the way to go at this arena.
I couldn't imagine how bad these seats must be for a Celtics game with an even smaller playing surface.