From allears.net:

Beginning December 1st, anyone booked for lunch at Tusker House between 1:00pm and 1:40pm will receive a ticket for reserved seating at the Finding Nemo 3:15pm show. If you are already booked during that time frame you will qualify for the reserved seating ticket. Only reservations between 1:00pm and 1:40pm qualify. One ticker per person dining.
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It's not like you really need help getting into the 3:15 show on most days, but it does seem nice to know that you don't have to queue up and take your chances on what section you will be allowed to sit in. A reserved seating section is a nice perk, I think.

Thats pretty nice of Disney to offer.
I hear both the Tusker House and Finding Nemo:The Musical are great.

Tim, any idea where the reserved seating section is?
I'd hate to recommend it to a client, only to find out seating is that very back section, where it's hard to enjoy all of the action going on in the aisles.

That is nice to know

Thanks for sharing this information! Finding Nemo is a great show, and this is a great way to have a nice meal and a reserved seat.