104 sits dead center ice behind both benches. Need I say more?
They're the best seats you could ask for, I just wouldn't get too close to the glass, sitting higher up in the row will give you a better view of the entire ice minus all of the commotion on the bench.
Expensive seats for any game, expect to pay $80+ for any seat in 104 on any given night. Hurricanes games are the funnest events in Raleigh.