These seats will surprise you as they sure surprised me. I'm generally the fan that can sit anywhere in the arena and enjoy the game but I had a bad feeling about section 232. I bought the tickets simply because I was saving up hoping to snag some Super Bowl tickets last year when it was in Indy, but really wanted to see the Boston Celtics, that was in January.
All of the lower bowl seating was $150 per ticket so I compromised for sitting behind the goal on the upper level. I could still read each player's number and the jumbo tron and PA system had very sharp presentation so I was never completely out of the loop during the game. The crowd was live and the game was awesome, the Pacers won.

The upper level steps weren't nearly as steep as I had anticipated but that will be a different story depending on which venue you're watching a game in. No bleachers up there; every seat is it's own individual seat with a back to it.
If you're a fan that gets into the x's and o's, you will love 232. A+ section.