well ok so this maybe isn't exactly the reply you were hoping for, but anyway.
amnesia vip has great views, but IMO with that one you're pretty detached from the party. also I believe the sound isn't anywhere as good as when down on the floor. still think it's a good one though because of views, private toilets nearby, separate bars etc.
space vip - depending what we're talking about really. if we're talking elrow or carl cox, you'll want a main room table of course. for afterlife and glitterbox terraza of course. personally I think the main room vip up on the gallery (where the red box used to be) is to far away from the action. the main room tables though (next to dj booth and the ones right next to dancefloor) can be a great option. the terraza vip is cool I think, especially if the terraza is very busy.
pacha vip - has again lots of zones. but say if you want to do vip for one of the nights where the dj plays from the middle of the room (solomun, maceo), then the moros/jurados zone is top (also the most expensive tables). another good option generally are the frontal tables of bar 12 - the bit in front of the funky room. good views, pretty good sound and you're still pretty close to the action.
ushuaïa vip is huge. the main bit isn't really elevated though (just a bit), but on the other hand close to the action. the cloud (the elevated bit in the back) is only being used as vip for some events. can't really say more, it's the vip area I was in least up until now