I'm a distance queen. I mean, I'm cheap, so I'll happily sit miles back if the choice is between the gods or not seeing a show at all, but if I can afford it, I'll always sit as close as I possibly can. I have slightly gone off the very front row in recent times, but that just means I now have mixed views about it rather than thinking it's the best seat evaaaaar.
The way I see it, anyone can read words with an appropriate inflection and wave their arms about where necessary, but the most believable acting, in my opinion, can only be witnessed properly close up. So closer is better. :3
Plus, y'know, the nearer the front you are, the fewer tall people you have obscuring your vision...