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I may be "diggin up bones" being how old this post is. With that being said, I feel there is alot of good info to be absorbed from this post. My opinion is that an active shooter's motive is to rack up the highest body count as quickly as possible and gain attention to whatever his/her cause may be.

In saying this I feel that the most likely actions of a spontaneous active shooter would be to enter and aim for the "center mass" of the theater as that is where most people tend to flock for the best view and the spot to aim if your trying to get as many shots "on target" as possible.

Although I rarely follow this advice, I feel the best place to be sitting as a concealed carrier in an active shooter scenario would be near the bottom row on the side farthest from the entrance to the theater. This area allows the concealed carrier to have concealment (not cover) using the seats and ducking/crawling behind them to move in for an accurate shot. I also feel that if/when the shooter turns to aim at the "center mass" of the theater his back will be somewhat turned to the concealed carrier. However, as others have said, there is no "tactically perfect" seat in a movie theater. Even with my suggestion you still risk having your back turned to the shooter should he choose to aim for the bottom first.

Again, this is my opinion, and I am as guilty as the next person in saying that I tend to sit at the bottom of the top section so I can prop my feet up on the metal bars that often separate the upper section from the main walkway of the theater. As humans we sometimes sacrifice safety and security for comfort. This is a battle that, as concealed carriers we must win the majority of the time to be useful if the need for action should arise.

Of course, as well all know, how and where on your person you carry your weapon will also dictate how quickly your response to a threat will be. As for me and mine, appendix carry is the quickest response in a seated position. However, this doesn't work for everyone and carrying your handgun daily in whatever position is best for you is better than not carrying it at all because it's uncomfortable.

Here is some "food for thought" from the Aurora, Colorado shooting in which the shooter purchased a ticket to the movie, propped the exit door, outfitted himself with his gear, and then returned through the exit and opened fire.
Timeline (Taken from CNN):
July 7, 2012 - James Holmes purchases a ticket, through an online ticketing agent, for the July 19 midnight showing of "The Dark Knight Rises" at the Century Aurora 16 Multiplex Theater in Aurora, Colorado.
July 19, 2012 - Holmes attends the midnight showing of "The Dark Knight Rises" at the Century Aurora 16 Multiplex Theater in Aurora, Colorado. Holmes enters theater #9 but soon exits through a rear door on the right side of the screen, leading to a parking lot. He leaves the door propped open and returns through it, according to a law enforcement source involved in the investigation.
July 20, 2012 - Eighteen minutes into the movie, shortly after midnight, Holmes opens fire into the audience.
Holmes is "dressed head-to-toe in protective gear"- a ballistic helmet, protective gear for his legs, throat and groin, black gloves and a gas mask. He props open the door, before throwing two tear gas canisters into the theater. After both canisters explode, witnesses say he started shooting, first at the ceiling and then at the crowd. Police say he used an AR-15 rifle, a 12-gauge shotgun and at least one of two .40-caliber handguns police recovered at the scene.
Twelve people are killed and 70 are wounded.

In conclusion, every theater is different and it is up to you to figure out the best spot to make your chances of survival better in case a situation arises.