Fantasy is undoubtely the best Las Vegas Burlesque Show these days. The theater is small so there really aren't bad seats and there's no need to pay much more to sit up front unless you're seeking the very best experience available. That's not to say close seats aren't worth it--they actually are since the incremental price is fairly negligible. There are four distinct sections for Fantasy at the Atrium Theater at Luxor, let's look at these in more detail.
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Section 1 seats consist of the first five rows of seat most closely located to the performance stage, they sell out quickly because they're outstanding seats yet prices aren't much more than the budget Category, which is Category D. Of note, if you sin in the first couple of rows you might get some attention from the performers--not always--but at times the show can be interactive.
Similar to Section 1 seats, Section 2 seats offer a close up view of the stage.
Sections 3 & 4 seats offer a great view of the stage at the very Fantasy Las Vegas lowest ticket prices. We wouldn't hesitate to sit in these sections.
Sadly, Atrium Theater has no ADA accesssible seats.
"The best" is relative but generally, if you're seeking a close-up experience of the show sit in Section 1, Rows A, B or C. Now, these rows will come at a premium, but if the most initimate experience is what you want, rows A - C are your best choice. How much are these tickets? Prices change based on demand but plan on at least $100 per ticket.
If you're looking for value then select seats in the lower end of Section 2, so rows G and H. These rows are located at the very lower end of Section 2.
Lastly, if you want the best value in Fantasy tickets available, opt for row J in Section 3.