Section 102 is my favorite seat in this arena. I sat in row 2 and seat 16 I think. the higher number of the seat, the closer you will be to the home team tunnel. I had the seat directly next to the tunnel and it was great. I was able to get autographs from many of the players as well as high five them as the went into the tunnel after warmups, and going in and coming out at halftime. If you have one of the lower rows (I think rows 1-4), you will not be sitting in a stadium seat but rather a fold up chair with a thin cushion. One thing that is different about the seat is that ,as of a few years ago, this section is not directly behind the Sixers bench. The bench will be on section to the right but you are still able to hear some of the conversations that take place between players and coaches. I would highly recommend this seat. Lots of fun and this is where I sit every time I go.

102's main selling point is that it's immediately behind the 76ers bench which is awesome. Before the game, you can walk down and take photos of the players, the ushers are usually pretty laid back about the whole thing with the photos. I have sat here more than once on behalf of a good buddy of mine who has season tickets.
It's a comfortable setting; plenty of room for your feet and elbows. The only downside is that the actual seats sit a good 15-20 feet from the floor. The media table/bench and the courtside seats will all sit in front of the regular seats. Just the way the arena was constructed...

My favorite ritual before hitting the Philadelphia Sports Complex (site of the Wells Fargo Center) is actually eating at Chickie's and Pete's before the game down on Packer Avenue. Their crab fries are world famous and you'll pay much more for them at the stadium. The arena is within walking distance but it's better to just drive to Chickie's and Petes and then pay the $5-$10 to park at the arena.