Firstly, this isn't a cheap experience, with the $40 fee to the heliport you pay on the day, it must have come in around $260 for the flight. However I decided my trip in NYC will most likely be a once in a life experience so just do it.
I arrived on the day quite early (infact my flight had been brought forwards a couple of days prior, I was informed via email). As I was early they were able to get me on an earlier fight. Check in took a matter of minutes, there was no security checks which I was surprised about, as others have moaned about; the locker is $2. A few minutes after check in we were about to get in the helicopter.
Luckily I was at the front of the helicopter next to the pilot, space therefore was fine and the view out of the front window and my side window was great. Space wasn't an issue either for someone just under 6 foot tall. I can't comment on the rest of the seating in the back.
The pilot introduced himself before we took off and then there was some music that suited the occasion as we took off. The pre-recorded commentary was OK, though naturally wasn't always in sync with where we actually were. I'm sure it also said the Empire State Building is the tallest in NYC, maybe I heard incorrectly (surely its been updated since One World was built). A true live commentary would be great, but obviously with only 1 person they need to concentrate on flying and speaking to air traffic control.
The views of Manhattan are what they are, tall sky scrapers generally. But a great perspective from the sky, nothing can beat it. The weather could have been a bit nicer on the day but that can't be controlled by anyone :)
The helicopter windows also seemed clean so taking pictures wasn't an issue.