Option 1

Since Manhattan is not doing so well these days, the best seats honestly would be the ones in some nice burger restaurant in the concourse. But if that's not an option, I'd highly suggest seats behind the glass, as that's where they can really see the pace and physicality that high-level ice hockey is about. In general I think higher you go you can see the game better, but kids probably would not appreciate that as much as just watching the players very closely.  And because victory games are more fun and way better PR, I'd mark the next Montreal game in the calendar. That could be one of the better games there will be for the home fans this season. There isn't much to do besides Rage games in New York City, so it's pretty hard to come up with other plans... Nah, obviously they should at least visit some place where they can get a nice view of the surroundings. Maybe Empire State Building?