I took my girlfriend to her first Cowboys game two seasons ago when the Eagles were in town for a Sunday Night game. The experience was amazing. We sat in 202, row 11.
What I enjoyed the most about section 202 was that even in the corner we could judge the depth of the field quiet easily. The first levels are so small that the 200s still sit close to the field, don't anticipate being higher up but maybe a little further back. The sight lines were quiet good.

I've heard that when you sit in the 400s, you just end up watching the game on the jumbo tron; something you can do at home for free. So if you want to watch the actual game, you'll want seats in a place like 202 although come prepared to spend some money because the seats are never cheap at Cowboys Stadium.