I've sat all over both the balcony and the lower bowl in both the TD Banknorth Garden and the old Boston Garden. I only mention the old Garden because unless you were seasted between the baskets in the loge or first balcony, I wouldn't pay for a seat. The seats were often no pointed in the right direction or had horrible sightlines or obstructed views. But if you were anywhere along the sides between the baskets, the seats were the best for watching basketball anywhere ever. You were right on top of the action. The first row or two of the balconey at midcourt was the bomb. You were right over the court. I mean it felt like you were literally hanging over it. It was awesome.
In the TD Banknorth Garden, anyplace in the balconey is really a good seat because you can see everything. I like the balconey in the TD Banknorth Garden, anywhere, but midcourt is great. The sightline makes you feel like you're watching the game on TV because it's at the same distance and angle. On the floor if you aren't on the side or in the first two rows, don't waste your money, especially if you take a person that isn't tall. Often people are in your way and you can't see the whole court. Behind the baskets on the bowl is a waste of money. For being that far away, save the cash and get the balcony. Loge in the lower bowl anywhere between the baskets are probably the best seats with the best value. You see the whole court and can hear and feel everything. You get so much a feel of what's happening that is missing in the balcony and the extra cost is worth every penny.