A buddy and I splurged on these seats during a game versus the Minnesota Twins. We had only ever sat in the bleachers which is the worst experience you could have if you're picky about your seats.
We were about five rows up here in 321. It's part of the Jim Beam suite. Nothing too special about it. Cushioned seats and no wait in the restrooms, nice little private bar but all I really want when we come to games is an Italian Sausage and a cold domestic beer. I usually eat before leaving the house anyway and you can also even bring your own food into Yankee Stadium.

Good seats by all means but not worth the hefty price tag that comes with it. ($115+ per seat).