I'd stayed at a lodge in the Danum Valley and loved it. I'm not sure if it's the same one. Some of the best diving in the world is at Sipidan, I think this is the best dive resort on Mabul Island https://asiadivingvacation.com/resor...ater-bungalows

It's not the St. Regis and I don't think there is anything of that class in the Semporna/Mabul area. There is a Shangri-La near KK. I've haven't been there so I don't tknow what it's like. At KK, you can drive up Mount Kinabalu which is interesting.