I went to the M.E.N for a RAW taping about 3 years ago and I sat in floor seats. I was right back by the entrance and couldn't see the ring very well but I was able to stand by the barriers along the ramp which was cool. With floor seating, it really depends which section you sit in.
I think lower would probably be better as you do have an unrestricted view, with the floor seating it's quite difficult to see the ring properly unless you get really good floor seats, and you'd have to be pretty lucky to.
Upper is pretty pointless because you really can't see much. I sat right at the back row for my first WWE event and it sucked. x)
So yeah I'd go with lower seating
