Really liked that there were only three rows of seats but the view was kind of suspect. Had to refer to the big screen too many times but next time I'm going to opt for better seats for a Spurs game. The only unfortunate thing is that the average tickets costs around $60 so even when you buy tickets on the upper level and factor in food and parking, you've still had an expensive evening. You won't find a nicer arena or better NBA experience than at the AT&T Center. Take my word for it.
P.S. - To get to the upper levels, you'll want to enter the arena on the North or South ends. The south entrance is where the team store is on Houston Street. There are only two escalators that service the upper level in the AT&T Center.