Last regular season game (and potential playoff clinching game) -- do you want to be watching at home or amongst 19,000 screaming fans?
For me, the PL offers good value, especially in previous years when you could get tickets for cheap (not as much this year, especially later on in the season). As mentioned, best bet is rows 1 to 3, especially near the middle (comparable seats at the top of the second bowl are probably 3-4 times the price). Sitting in the corners offer a less expensive option for the second bowl, but I prefer sitting in the middle because you can see the goals happen at both ends of the ice (even if you are further away). For me, nothing beats seeing the puck actually cross the goal line -- no watching for a red light or the reaction of players/fans to see if they score.
One time we got free tickets to sit in row 20 of the lower bowl, behind the net. Was great to watch the action at the near end of the ice, but really crappy to follow the play at the other end.
I also sat in Row 1 of the lower bowl for the Team Canada Olympic scrimmage in 2009. Was neat to see so many superstars up close, but to watch the game it was only really good when the action was in front of you. It's worse sitting in the corners because the glass can distort what you can actually see along the near boards.
P.S. You can get a similar experience (size and speed of the players, velocity of their shots) just by going 30 minutes before the game and watching the warm-up. Open to everyone regardless of where your seat is located
