I think that's more personal preference than right or wrong answer.
For Beautiful, my perception (based on barely reading anything, btw, since I don't saturate myself with opinions beforehand, once I know a show is good and worth seeing I buy a ticket) is that it's more about the peson playing Carole so I'd rather be close and see her. Whereas a major choreography/set show, I might prefer to go back further and be more in the center.