Sat here for a Raptors - New York Knicks game on February 22nd of last season. Easily the best Raptors game I had seen live. The Raptors won by two but at that point, were way out of playoff contention. But the Knicks weren't...
105 was kind of an odd angle but I would rather sit there again than to endure another game from the Balcony level. Not that those seats are particularly bad but the experience is more intimate the closer you are to the floor. The tunnel below 105 kind of ruins any kind of proximity these seats may have to the court but I can't complain after shelling out only $150 for two seats last minute and all seats are at least comfortable.
Nearly every single fan enters through Gate 1 near the Union Station stop so the wait could be a little long there, especially the closer you wait until tipoff. If you go through Gate 4, you'll be right outside of section 105 and will have a much easier time getting in.