Yes the £72 tickets on L1 are higher up, I'd advise getting as far back as you can in the £72 blocks.
The problem that I and some others have with L1 is that the rake is shallower than on the top level so although the view improves as you go back it's still not that great for those of us who have s/cards in the top tier at the Etihad. I've opted for a £40 ticket on row 36 in 527, which is probably a bit too high for most but I was trading off cost against view and this looked the best bet.
Thanks. I have been a few times and have my old stubs somewhere I wish I had kept them. I was up in the God's for the Chelsea semi final and although a great view I felt too removed from the action. The Wigan game I was behind the goal to the left and s decent view, similar to the Sunderland game only I was on the right there, both lower tier. I am sure I was on something like row 25/27.