This is a great section to sit in. It's typically scattered with the visiting fans of whomever the Nuggets are playing on that particular night since the visiting team's bench sits in front of these seats.
When the Lakers or Heat are in town, 104 can be a madhouse which is frustrating because I know Nuggets fans don't show that much enthusiasm on the road.
The chairs are all comfortable, they can get a little cramped on the upper levels though. The club level is excellent if you've got money to burn, no wait for concessions and every section has a waiter to bring you your food.

Denver is more of a hockey and football town than anything. Avalanche and Broncos games are much more intense but Nuggets games are fun in their own little way.

I was given these seats as a gift for a Nuggets vs. Atlanta Hawks game last March. Row 8, seats 5 and 6. I took my wife who doesn't care much for basketball but loves going to Nuggets games.
For this section, I would have to say that rows 7-15 would be the most ideal for the optimal view of the court. That way, you're neither too close or too far from the action.
If you sit too close to the court (rows 1-4), you'll have to watch the game with your body turned right the entire time. That's because the seats aren't oriented towards the court, they face straight ahead which can get kind of annoying.

If I were the owner of the Avalanche or Nuggets, I would opt for coloring the seats a different color. The brown colored seats at the Pepsi Center are an eyesore but the arena is amazing. The concourses are all very bright and the team shop has all of the Nuggets items and apparel that you could want.

If you get a chance to try Brooklyn's restaurant across the street from the arena, do so. They've got a great beer selection and it will keep you full during the game so you won't be spending money on the pricey concessions.