Section 107 will have very good sight lines to both of the stages for the Luke Bryan concert. While it may be one of the further sections from the end stage on the lower level, your seating position in Section 107 will provide you with a head on view of all aspects of the performance. By comparison, sections 105 and 106 may be closer to the stage, but the angle from those seats will have you turning your head for the whole show.
There are a total of 27 rows in the section (row 1 being at the front), so being in row 13 will also provide a very good viewing height above the stage level. The entry tunnel to the section is located at the top of the section, which requires a moderate walk to the concourse for trips to the restrooms and concessions.