I got busted taping on the floor for the Biscuits 12-31-03 5 minutes into the 1st set by venue security and had to shut down. I was pretty low-profile I thought and stayed out of view until the lights went down. They made all tapers setup in the balcony and if you had a floor ticket, they let you up there. This year for the Biscuits 12-31-04 I just bought a balcony ticket and didnt mess with fob taping and it came out pretty good. Id say, unless you are hatting it from the floor, you may as well tape from the balcony front and center. If youre on the floor in the sbd area, you will be directly below the front of the mezz. anyways and less in line with the PA.
fwiw, it does sound better in the sweet spot on the floor then in the mezz. area, but they really pack the floor tight whereas the mezz. is chill.