The upper deck at Raymond James Stadium is a large, steep and wide-open seating area. Given the size of the sections and the length they run across the sideline, row placement is the key to a great experience.
Each section features roughly 30 rows of seating with handicap-accessible seating on its own landing and rows A-DD up a small set of stairs. Rows A-K require the shortest walk and are ideal for fans who don't want to climb too many stairs. If you're a little on the shorter side, avoid Rows A and E where the railings will occasionally get in the way.
With no shade or cover found anywhere in the upper deck, the only benefit of sitting in a higher row is a lower ticket price. The sun will eventually set behind west deck (Sections 306-315) but it's usually not early enough to help fans during the hot and sunny early-season contests.
With the exception of the railing obstructions, fans will find clear sitelines in almost all sections. However, the best of these is certainly at midfield near Sections 310/311 on the west side and 335/336 on the east side. Though the siteline isn't bad, consider an upper corner section instead of an extreme sideline section like 306 or 315. You'll find a better viewing angle in the corner (and probably save a few bucks).