I enjoyed this show so much I saw it twice. This show has great music, interesting set changes, and some really amazing stunts. I am a Cirque du Soleil fan, having seen quite a few of the productions, and this is one of my favorites.
The first few rows are in a splash zone, but I didn't see anybody that actually got wet and I was just one row behind them the first time I went. However, keep that in mind if you are taking a date or somebody who might dress up.
Of course, this show is at The Wynn, which means you have great restaurant and entertainment options as soon as the show is over.