According to this article, if they give the actual seat selection a value as part of the donation required, the rest would still be deductible. Otherwise 100% is not. If say a $600 donation required for a pair of seats and NU gave that seat selection a value of $100, the rest ($500) would be deductible. Since they give no such value, no deduction
https://www.mossadams.com/articles/2018/april/tax-reform-impacts-college-athletics-event-seating
https://www.mossadams.com/articles/2018/april/tax-reform-impacts-college-athletics-event-seating