The tiers only have to do with the level of the restaurant and have no bearing on seating at the show at all.
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OK, so how does the seating work?
Everyone that has the Candlelight Processional package gets in one line, everyone that does not gets in another. Then, they fill the theater sort of haphazardly. :shrug:
The first time we used the package, we were near the top of the theater, but had a good view. The second time, I was much closer to the front, but had an obstructed view.