Those lower bowl prices are in line with tenured pricing posted earlier. The corners went up very slightly while the end zones went down substantially $185 to $165 for lower rows and $145 to $125 for the lower rows.
In terms of getting cost back, I think it really depends on the games you sell like anything else and how hard you try to move them. I think in the past, it's assumed you'd lose money on lower bowl tix it was just a matter of how much. But the gap in cost between the upper bowl and those end zone lower seats has gotten a lot closer over the years (lower 200's center is actually more expensive than those end zone 100's now for everyone which is pretty crazy) and there's always appeal to people to sit lower bowl over upper bowl even if the upper bowl seats may be better for viewing the game.
As for the views itself, I think it's a bit hit or miss and depends on personal preference. Because of the way the lower bowl is angled at MSG, you lose sight of the corners and below the goal line big time on the near end and like any other arena, it can be a bit tough to see the other end of the ice. My feeling is always lower rows are better for seeing the action near you while the higher rows behind the net offer a better view of the entire rink.
As for the playoff thing, I had heard it was just legal stuff and nothing to worry about. Probably for going after brokers and such.