Where I actually sit is Section 227, because that is where my Season Tickets are. I'm in the front of the section, on the aisle, and pretty much in the best possible location for the section without jumping up a price level. I'm not saying they are the best seats at Wrigley (because they aren't), but for me they are the best option at my price point when considering both view and resale.
My absolute favorite seats would the the Upper Deck Box (300 level). If money was no object, sure I would love to sit at field level in the first row, but my favorite reasonably-priced seats have always been the upper deck. I just love the elevated view of the ballpark. The only reason I didn't get Season Tickets up there is because the resale is significantly worse and I want to minimize the losses (and there are definitely losses!) on the games I sell. I have also grown somewhat accustomed to the easy in/out of my terrace box section, being able to get right in and out of the gate and not have to worry about navigating the concouse and ramps. If I'm buying individual game tickets though, it is almost always in the 300 level, and I love sitting up there for concerts too.