Lowe's Motor Speedway is an awesome facility with some really great racing action. Promoters there work hard to put on a good show, so the atmosphere is exciting.
Recent additions make getting a decent ticket fairly easy.
I've sat on the frontstretch as low as row 14 and as high as row 35. On the frontstretch, I recommend getting tickets no lower than row 20, so you can see all of the track. View from frontstretch, row 14. View from frontstretch, row 35. I have also sat in the new turn two Diamond Tower in row 51.