The Dewar's Club seats and Flagship seats take most of the good seats out of 100 Level Center seating at American Airlines Arena, but there are still some pluses.
First, sections 106-107 and 118-119 offer views in between the free throw lines and all of these sections come with wheelchair accessible seating behind row 23 (the entrance to these seats is at Row 25).
Secondly, the variety of food in these sections is also particularly impressive. You can find gyros in Section 117 and a carvery and sushi station just 2 sections over in 119. Every section also features a bar no farther than one section away.