Well, the seats weren't padded. Not that I was expecting them to be but they were comfortable enough, honestly. They were made of the same hard plastic that you'll find every NFL stadium. Each seat came equipped with it's own cup holder which is important. You can't be putting your beer on the ground just so others can kick it over as they walk by.

I wish there was more space between each row but the Panthers will have a new stadium before any further renovations are done. The wind gusts can become very strong up there so be prepared and the stair climbing is pretty bad, especially if you have to dodge other fans to get up and down them on your way to the concessions and restrooms.

Be very careful walking up and down the steps. I hear it's easy for fans to take a tumble though I didn't actually see it myself.
The upper levels are a pretty comfortable setting. All of the fans are certainly 'true' Panthers fans up there, that's always the case in the cheap seats but you will be seated most of the game so it's actually pretty relaxing. If you're buying tickets for section 520 thinking you'll be able to see the Uptown Skyline, think again.