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The front of the first balcony (or first few rows) is good. You're not going to have to worry about the acoustic. It's all amplified, usually very loud. These days it's not very dressy. People turn up with their backpacks or shopping bags, some people in work clothes, some dressing up.
If you can't eat before you are stuck for choices. Eating first and during the interval is possible at the opera but not so much musicals. There are restaurants that cater to the theatre goers after the show but it's late and you need to get home after that so it can get very late. If you book at a restaurant before the show nearby they will serve you at breakneck speed because they are there for that day in day out.
I would like to gift my partner tickets for the CATS musical and I need some general advice.