Everything depends on how the house is raked. I am altitudinally challenged, and I find nothing so disappointing as finding myself behind someone taller or sporting maountainoud headgear (or hair), so I would go for the front of a section unless the house was very raked and (ideally) had staggered seating.

Then there are acoustics. If it's music, I like to be out of the speakers' direct influence, close in, and near my favorite/the quietest instrument/voice if the music is acoustic, farther away and with balanced speaker effect if amplification is vital to the sound.
No preference, for primarily nonmusical performances.

Finally, if it's a dance event, I'd choose a balcony seat because of the better view of the "big picture" staging and the performers' feet, of course. If it's drama, I'd rather be on the ground floor to see their faces and upper bodies.

Claire