If you're up high enough and facing the city, then you can see some of the ocean, but the rest of the town and casinos will block your view of the beach. If you don't face the city, then you'll have a bay view, so you'll be able to see water (and a nice sunset most nights). The only bad views are low floors that might face another building.
I have pictures of a lot of different rooms from Harrah's AC:
https://achotelrooms.blogspot.com/2009/10/atlantic-city-hotel-room-photos.html
Stu gave a pretty good quick assessment of the best rooms. As long as you're not in the Harbour Tower, then all rooms are pretty nice. If a big bathtub is important, then you'll have to get yourself into the Bayview Tower (or a suite, but not at Atrium Suite, because they have standard sized tubs). If a flat screen TV is important, then you'll want the Waterfront Tower. If proxity to the casino is most important, then the Marina Tower is your best bet.