Matilda - at the Shubert - is one of the few shows I prefer to see from the orchestra...and I usually get front mezz for everything. The actors use the aisles in the show and it's fun to be part of that.
(I wouldn't want to be far back in the orchestra because then you have the mezz blocking your view.)
The only advantage upstairs front row is the "no heads" in front of you...so if that's important to you, go for it. But I think orchestra and closer is the way to go (and I think is the same price as the front mezz).