I have now see Cher and Elton John here and both times got the "cheap" seats in the back. There's really not a bad seat in the house - as with most Vegas theaters.
The sound is incredible. The staff was friendly. After waiting awhile for Cher, I decided to chance running to the restroom. The attendant told me that Cher is always 30 minutes late on stage so I had nothing to worry about!
Oh, and don't try to sneak a camera in! I did for Elton and those people at the door make you open every single pocket! Check the cameras guys! The show will be out on DVD in a few years time as it is.
Love it - would pay $100 for cheap seats in the back again and again!