http://oilers.io-media.com/web/index.html#
If you click on the last row of the upper deck you can see the drink rail seats. You can spin the view and look around and behind and see the concourse behind you.
Biggest problem with bowl seats in the upper bowl is you can only access them from the upper concourse. Unlike Rexall where you could access the upper bowl a variety of ways in Rogers Place it is only from the upper concourse.
So imagine you are sitting in the first row of the upper bowl (sweet seats!) but need to hit the bathroom.
You are walking back up to the upper bowl, locating a bar, waiting in line, waiting for a stoppage, walking back down.
Need a beer?
You are walking back up to the upper bowl, locating a bathroom, waiting for a stoppage, walking back down.
As well, compare the views. Last row in a section isn't much worse than first row.
That's my 2¢