I've stayed at this hotel recently and I am impressed. There's an amazing infinity pool on the 13th floor which overlooks the harbor/waterfront area. Most rooms have amazing views since they start from the 14th floor and up. Lobby is *very* stylish for a Four Points - much more stylish than most Sheratons I've been to.
The location can't be beaten - you are right in the middle of Sandakan's city center and you can walk to anywhere in the city. Sandakan's Central Market is right across the street where you can buy locally grown fruits and vegetables (fishes and meat too if you want) at local prices.
Plenty of local restaurants within 5-10 minutes walk.
Rooms are modern and clean. As a platinum, I was upgraded to an Executive Deluxe King (oddly enough, they don't offer suite upgrades at this property, even when using Free Suite Nights when spg.com shows standard suites available). I enquired about suite upgrades at check-in and was shown to a corner room that was smaller than my Executive Deluxe. Wifi was also *extremely* slow - just a note to anyone who relies heavily on wifi.
Platinum amenity was 250 points in addition to complimentary breakfast. Breakfast was OK - food was a little bland for my taste, but the freshly squeezed and made-to-order fruit juices made it up.
Service was awesome - staff recognized and greeted me by name for my entire stay. Overall, a great value and would stay here again if I am in Sandakan and I can't believe this is a Category 1 hotel!