I think the sports book at the El Co is also underrated, but your original post didn't indicate whether you would be placing bets. The seating for games there is fairly limited and they have a sign that the seating is limited to hotel guests, players in the top couple of El Co tiers, or people placing at least $50 in sports bets.
I can't speak as to whether anyone enforces that policy.
I've seen people bringing up drink tickets from the sports book to the casino bar. I don't know how much they had to wager or whether they give drink tickets for either race or sports bets. Some places only give tickets for race wagers.
But the TVs are good and the seats are comfortable.
I should add in that with the Sportsbook at Four Queens, although it (at least to me) was just okay, there is, not far from it, a couple of banks of upright machines (between the security booth and the sportsbook) that are multi-game, multi-denomination that have $0.05 and $0.25 9/6 Jacks Or Better and 8/5 Bounus Poker.
But I've never tried to watch a game from that location, so I can't tell you whether it's good or not.
You can't really see the TV's from the bank of 9/6 at the 4Q's. There are some interesting regulars there though.
I agree with the poster who recommended Benny's Bullpen at Binions. They have a cheap draft beer special, the bar is nice along with lots of sofa type seating and there are lot's of TV's to choose from. They also have a hot dog cart with a reasonably good hot dog and beer deal.
777 at Main Street is also pretty good. Not as many seating options, but better beer. The other option I have not seen mentioned is Golden Nugget. Very nice sportsbook, lots of comfortable seating. The downside is the expensive beer.
Weggie's posting in this thread from 8/25 mentions Golden Nugget in #4 of his review of Downtown LV Sportsbooks (and I don't think that he cared much for that place).
I'm now seeing information about the "Downtown Pig Skin Party" Every Saturday Through Monday they show the week's biggest matchups inside the Z Bar at Plaza Casino.
They have weekly giveaways, as well as Drink & Food Specials.
And it says that they have the largest Sportsbook Downtown with over 75 screens!
And also at Plaza on Monday, from 4PM-6PM inside Oscar's is "Oscar's Happiest Hour In The Universe" with 50% Off of Drinks and Appetizers (this is actually Monday through Friday).
777 Brewpub at MSS is a great place to watch sports LOTS of screens, and the sound is up - and for less that $6.00 you can get a tasting selection of 5 microbrews. Food is good too.