These guys telling you to sit in the 300 level are a bunch of idiots! If you haven't ever gone to a game and don't know when you will make it to another one then you defitely want to go with the best seats you are willing to pay for. I sat 100 level behind the basket for the playoffs, which was great. I've sat center court which is nice, but me personally, I find that I would rather save the money and sit close up with a slightly poorer angle.
When I go to regular season games I generally sit in the 200 level, but I've considered going 300 level and going to more games.