After doing my cost break down Chillies and Native sons really didnt have much cost savings value over the other 2 I outlined.
As an accountant, I truly value your attention to detail and your thorough cost breakdowns.
In this case, however, I think it would be wise to consider more than just cost. All three of the places you detailed are located in different areas, and each area has a different personality. You should probably factor that into your final decision.
The West End is a more economical area where deals can be found. There are more dive operations there providing additional competition for the divers who visit. You can walk up and down the streets and look at souvenir shops and visit different restaurants. I would say West End is a dive-centric kind of place, although shore diving is not common there.
Las Rocas is located just on the edge of West Bay beach...a truly beautiful area. The lodging is simple but clean and comfortable. The restaurant is very popular and I'm told the food is great. I have only sampled appetizers and cocktails...I can tell you that was great
You can easily stroll over to any of the restaurants along West Bay Beach, and there are some good ones! By the same token, you can jump on a water taxi for a ride over to West End for a meal or a visit. The dive operation is owned by the same people who own Aqua Adventures - the dive op at Media Luna Resort & Spa. They are quality people who care deeply about providing a good dive experience for you. Again...no shore diving here.
Media Luna Resort & Spa is about as far removed from either of those two places as you can get. It is located on the south side of Roatan, slightly farther east than Cocoview and just beyond Parrot Tree Plantation. Accommodations are MUCH more comfortable. The resort setting is peaceful and beautiful, accentuated by lovely landscaping and stunning views of the ocean from a system of pathways and decks built to blend into the environment. There's a very nice beach with great snorkeling opportunities as well as a swimming pool to lounge around. (Or if lounging isn't your thing, there's always water aerobics or water volleyball.) There is a designated dive operation located at the back of the resort on Half Moon Bay. Three boat dives are provided each day - two in the morning and one after lunch. Shore diving is available during dive shop hours. Just a short swim away you will find seahorses, frogfish and even batfish.
As an all-inclusive resort, Media Luna provides everything you could possibly NEED - the point is that you don't HAVE to go anywhere or do anything that's not already provided. And the environment is much better for those divers who have a spouse that doesn't dive. This is a place they could enjoy hanging out and indulging in a massage or catching up on their reading. But one person's bliss could be another's misery!
All three of these places offer something different. What good would it do to save a few dollars if it means you end up at a place that is simply not suited to your tastes? Once you settle on being able to do the exact number and type of dives you want to do, what type of experience are you looking for OTHER than diving? Do you want to be in the middle of the tourist area, or do you prefer peace and quiet? These are important things to consider for each member of your group...