This may be of interest

http://sipadan-resort.com/

Deepend

just done 35 dives there in ten days i stayed with Pulau Sipadan Resort
and enjoyed it very much will post more details when I get over jet lag.

David

Been there last year. True, accomodation is not the best -- but then hey,
you're in the water the whole day anyhow...

Staff was friendly & being 10 steps away from the drop-off is definitely a
good thing to have.

But the major advantage of the resort is that it is actually a group of
resorts. If you're there for 2 weeks, you should definitely talk to the
operator to get you for a few days to Kapalai (I'd suggest towards the
end). The cottages there are wonderful & the diving is IMO far better than
Sipadan itself (it's pretty good muck diving vs the "try and find some
pelagics" of Sipadan). But this is subjective, I know...

I've also done a day in Mahbul (which can easily be reached out of
Kapalai). Don't know whether I would spend more than 2 or 3 dives there
(and IMO you MUST go with the chief DM of Kapalai to that place, he's
truly amazing in finding these weird critters...).

Enjoy,
HaJo