This review is for section 106, row 25, seat 5. It's where I sat for the Timberwolves game in 2010; thank goodness I still had my ticket stub. I had to constantly remind myself that game that I was still on the first bowl of seating. There are only two levels of seating but 106 and the other plaza level seats had the perfect elevation over the charter level so we could see the court perfectly.

From a photo, these seats may not look like much but you can still make out all of the players faces and can hear their remarks down on the court. We were only one section away from center court if that gives you any idea what to expect in terms of view.
Each seat was equipped with it's own cup holder, very important for those $10 beers. Getting in and out of each row is very easy, other fans can maneuver their legs to let you out without having to stand up.

The facility is a clean one, the staff is excellent and so is the food and it's not as expensive as what you'll find at other NBA arenas which probably means Spurs fans are consuming less of it.
If you do get the chance, visit a Bexar Count BBQ concession in the arena, they've got some great local favorites.