........You ever have a subuteo pitch as a kid
In all seriousness....I have sat at the back of there and at the back of wembley (new wembley), and I dont actually think in terms of height your any higher.
At OT it is just the ridiculous roof (which does surreally make it feel like your not really there as you can only see the stand your in and the pitch(just), and the fact that you are further in depth away from the pitch IMO, that makes it difficult.
Wembley back row isnt the best but is bearable....OT for the reasons above, makes it difficult to follow the game, and you lose the attachment to it, which makes it harder to feel involved IMO.
The only plus side is it does give you a great insight to the runners in the game and a great insight to the tactical running plays- but it will also be hard to see whos who. You are literally that high up that you can see the whole pitch in your field of vision, and there is no need to move your head/eyes to follow the game.
For a general run of the mill final, where your a neutral, I would say great, its better than not being there, but I wouldnt like to be in any of those seats for a wigan final.....especially when its been so long between drinks.
Get some more and get em flogged!