Sat in row 7 for the Islanders game this past season. The renovations they did to the Garden were remarkable, it doesn't even look like the same arena even though I felt a little bit of it died with the old layout.
To my surprise, row 7 was the second row, I definitely wasn't expecting that. Compared to the old layout of the Garden, the seats have better sight lines and the sections are bigger instead of a million choppy sections.

Section 112 is where I just so happened to sit because I found a decent deal on Stubhub for these seats last minute. Still $100+ per ticket but well worth the money. 112 will give you Henrik Lundquist's perspective the entire game and it's behind the net the Rangers will shoot twice on so you can't go wrong here. It has a little bit of everything. Would sit here again but over the years, I have sat all over this place for a variety of events and I don't think there is a bad seat. I know that sounds cliche but it's true.