The best sounding seats really depends on the hall design. The classic shoebox hall is generally considered the best sounding, but its limited seating capacity is a problem for new construction projects. The better sounding seats in a shoebox are reported to be two-thirds back near the center. Clearly personal preference comes into play. If you want more distinction between the orchestra sections, then seat closer. A strong argument can also be made for the front rows of the balcony. Better sight lines and the orchestra's sound is projected upwards. I think this would also apply to many fan shaped halls. The vineyard style hall is confusing, at least to me, and I'm not sure what generalizations can be made.
Sat front row at the symphony...
Yesterday, I got to sit in the front row to hear the Pittsburgh Symphony do Beethoven's Piano Concerto no 1 and the Shostakovich Symphony no 10. I know we all talk about audio gear here, but I have to tell you, sitting in the best seat in the house (Heinz Hall) was an amazing audio experience. I'm not sure the best audio gear in the world can quite match it. Maybe I'm wrong, but I was mesmerized by the acoustics of the hall and the dynamics of one of the world's best orchestras.