A seating plan usually gets treated as a logistics task. How many people fit, where the aisles go, who signs off. But before it's any of that, it's a pricing decision. The shape of the floor determines how many things you have to sell and what each one is worth.
Most rooms give away that value without noticing.
What a flat floor costs you
Put chairs on a level floor and you've built one product. Row three onward is looking past heads, and the difference between row eight and row twenty is not something an audience will pay for. You can draw section lines on a map, but the experience doesn't back them up, and buyers work that out quickly.
Add elevation and the room changes. Every row that sits above the one in front creates a real difference in what a seat delivers. That difference is what a tiered price rests on. The footprint hasn't changed. The number of distinct things you can sell has.
What actually creates a tier
Price tiers need something a buyer can see from the seat:
Get those right and four price points are defensible. Get them wrong and you've split one product into four names.
The seats that never sell
Every room has inventory that looks sellable on a chart and isn't:
Some of it can be recovered with a better rake or a repositioned platform. The rest should be identified early and held, sold as restricted view, or removed from the count entirely. What's costly is discovering it after tickets are out and handling it one complaint at a time.
Plan it in the right order
Seating, production, and pricing get decided by different people, often in sequence, which is where value leaks. The seating plan gets drawn, production positions get placed on top of it, and the price map gets built from whatever survived.
Running them together produces a better answer. When the rake, the production positions, and the price tiers are worked out at the same time, the mix position lands where it costs the least inventory, the premium tier keeps its sightlines, and the number of unsellable seats drops.
A room holds what it holds. What it earns depends on how the floor is built.