To get a good guess on this issue, I don't believe that people with full bleachers
for example can give an accurate %. Therefore there needs to be someone out there who doesn't fill each section of the stadium so that we can get a more accurate number to whats best.
eg: someone with
4111/5000 bleachers
978/1000 lower
178/300 courtside
14/30 luxury
would be more accurate than
5000/5000
1000/1000
178/300
14/30
Of course you can only use numbers from teams not selling out the seats in any of the categories if you are to get a precise insight on the formula, but then you would have to take the ticket prices into account to, which would make it almost impossible to figure out the formula (unless you have a very high data set). But that is probably one of the advantages of BB compared to HT.
If you take a look at the top divisions and see what percentages they have used you will of course not get an exact view of the formula, but you will get the experts guess, which can be very usefull - especially when you take the avergae as done by the user above. This method is very similar to the method used to meassure distances in many armies years back: All men in the group guessed the distances to the relevant point and then you took the median. As a matter of fact this was very accurate (note that it is the median, not the average).
Regards.