Hi,
if you REALLY want something special, go to Club Paraiso /PComDream led by Yoshi Hirata on Cebu Island. He is a very famous u/w-photographer in Japan, has led (and started? Not sure) the dive operation at Sipadan Water Village and now built his own resort on Cebu.
The resort itself is not at the waterline, you will be transferred to the dive center by car. Normally you do three dives a day with a lunch break at the dive center. The rooms at the resort are spacious, light and modern with a (positively) reduced interior, not like these dark bamboo-style huts you find in many places in the area. The meals are japanese, even the breakfast (you have to buy your own bread and butter if you do not like that). Yoshi will do the cooking, his second (or first???) hobby beside taking photos - absolutely fantabulous.
Okay, what about the diving? I have been diving for 18 years now and have seen some of the world famous muck diving places, PNG, Lembeh, PJ/Bali etc.pp. I am sure that many here on the list agree that it is important to have a good critter spotter as a dive guide. From all the ones I personally have met Dodon (who has been working for Yoshi in Sipadan already and followed him to Cebu since his is Philippino) and Tomo (a Japanese lady) were the best. Just my opinion. They find incredible stuff. (I still take slides, so I can't show you proof because I am too lazy to look through them, make scans and upload the pics)
My wife and I have been there at Easter two years ago (first "white" guests in the resort!) with two friends from HongKong, who arranged the trip for us. If you are interested, Yoshi-San can be contacted via email, he speaks english fluently.
Here is a link to Yoshi' webpage - Japanese only! But it is easy to click through the links and have a look at the pics (don't forget the blogs):
http://www.pcomdreamcebu.com/
And here is a link to a photogallery from a Japanese Lady who is a regular guest at Pcom:
http://www.geocities.jp/hiro_dv/20060425Pc...Cebumactan1.htm
On her (japanese) start page she has many links to Club Paraiso and PCom, just slide your mouse over the japanese letters, and your browser will show you an english translation. She has some beautiful pics on display!
http://www.geocities.co.jp/Outdoors/1520/divingtop2.htm
As I said, it was very special - diving and the resort. And I am sure we will go back again.
Jock