Forget that behind the basket crap. Think about it, if you went to a college or high school game where you can sit wherever you want, would you sit behind the basket?!?
Best seats that face the court and are affordable are in the 203-210 sections. Not all the way up, got a great view of entire court, they face the benches...every b-ball game I go to at the new Garden is always in those sections. (You want to spend some more dough and get a slightly closer seat, go for the 103-110 sections.)