The upper baselines are pretty terrible at mostly any NBA arena you see a game in. At the Target Center, the view isn't so bad. My brothers and I all attended a game vs. the Denver Nuggets and we sat in row G which is 6 or 7 rows up (I had seat 8). It's really hard to follow the basketball when it's on the opposite side of the court. The backboard you sit behind acts as an obstruction but it's not too bad after you get into the game. If you watch basketball with any regularity, you will still be able to know which players are which from up there. You just can't see their jersey numbers.
The downside to these seats? The vendors don't come thru with food/alcohol nearly as often as they do on the bottom level. That maybe because they don't anticipate upper level patrons to have as much money, I don't know.