Having been both a Moose and Jets season seat holder who attends 35+ games per year, I feel like few people have spent more time watching hockey at the MTS Centre as I have (aside from Dancing Gabe).
Let me preface my comments by saying "best seats in the house" is 99% subjective. Some love to "feel the game" therefore need to sit up close, others need to "watch the play develop" which means they likely prefer higher seats.
I consider myself a "need to see the play develop" type of guy - so I'm throwing my own personal bias out in the open.
My old Moose seats were in Sec 219, Row 4. Essentially, this is near centre ice, 3 rows beneath the Suite Level. This is a great vantage point; however, like most lower bowl seats between the goal lines, you miss 4-6 feet along the near side boards. That said, I much prefer the 200 level than the 100 level. The 100 level is a very neat and unique experience; however, I can't imagine doing that 40 times per year. I find I miss so much of the game down there. The lower the row, the less of the game you actually see.
My original Jets seats were in P5s (between the blue lines upper deck). When you're talking "bang for your buck" - I find these seats to be amazing. For the most part, you get the TV vantage point, and you don't miss a thing. The only drawback for me was lots of heads in the way when people leaned.
I now have a corner loge. The leg room, seat comfort, bar ledge and view are all amazing. Of course, you're paying a HEFTY price for the privilege, so certainly not for everyone.
Too me, the WORST value at MTS Centre are:
1) Budweiser lounge - Most expensive seats, yet are perhaps the worst vantage point in lower bowl (non-attack zone, behind the net)
2) 100 Level P2 Seats non attack zone (Sec 120 and Sec 104) - you miss half the action at the other end of the ice.
BEST Value:
1) P5 between the blue lines - $70 and you see the entire game no problem
2) 200 level P2s (218, 219, 205, 206) - hefty price tag, but a MUCH better vantage point than most P1 seats
3) 200 level P3s attack zone (217 and 207) - again, better vantage point than most P1 seats
FLAT OUT BEST SEATS?
Pretty much anything in loge. Best vantage point, nobody in front of you, by far the most comfortable. The absolute best would be centre ice loge in my opinion.