I'd get across from the benches so you can see Roy and the players on the bench during the game. And a better view of team intro. Don't forget to download the Tar Heel Lights for that! I prefer to be closer to the middle of the lower level. Better to see everything. If you can't really afford the lower level seats, the upper level is really not a bad option.
I agree with Gary the last ones we got was 400 ea and the on the first riser good luck and enjoy the game
The lower level seat levels are at a shallower angle than the upper level. That's to say that if your son is short and a tall person sits in front of him, his view would be a little less obstructed in the upper level. I would also suggest sitting opposite the benches so you can watch that part of the game as well.
Don't know if it's the best place but you can get them through goheels.com. Best seats depends on how much you are willing to spend. Probably obvious but best is as low down and as close to center-court as you can get. Probably pay more but get more seat selection through something like stubhub.com
StubHub is a good place
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