Keep in mind that row A in this section sits by itself so those seats would be nice to have for a Thunder game and that row offers the best view.
We saw the Thunder vs. the Memphis Grizzlies; that was on April 2, 2012. Still had my ticket stub. We were in row K, seats 7 and 8. Seating was comfortable but I could see it getting uncomfortable rather quickly for people over 6 feet. There are maybe 15-20 fans assigned to each row and this section fills up for almost every game since it's near center court.

These are some of the best seats you can find on the top level; I've been to quiet a few Thunder games sitting primarily on the top. Even behind the basket isn't so bad if you get the first few rows. Row P is usually the last row in every section so choose your seats according to that.