I am a season ticket holder, and I bought extra seats in the balcony for the playoffs. Although my regular seats are better seats, and less expensive than $100, my extra seats in the balcony are indeed $100 each for tonight's game, in a section comparable to 329. No, I'm not selling them, just supporting the idea that there are balcony seats in 303/314/318/329, sold to season ticket holders, with a face value of $100.
Yes, there are seats way up in the corner for much less, when you consider the location of the seats, and the discounted prices for season ticket holders' regular seats. But $100 is exactly what I paid for my extra seats in one of those sections. They're good seats, too! Not all balcony seats are the same price. Way up in the corners and behind the backboard, in row 15, tickets are cheap.
It does not sound like a scam to me. Good balcony seats cost more than bad balcony seats. Extra tickets cost more to season ticket holders than their regular subscription seats. Round 2 tickets cost more than Round 1 tickets. So some of the comparisons here are bogus "apples-yesterday-at-wal-mart to fresh-oranges-today-at-whole-foods" comparisons.