I was there two weeks ago. My impression is based on a very small sample from an anniversary vacation with my non-diver wife, during which even a moderate amount of diving would have been contrary to the together-time mission of the trip.
I enjoyed Moorea more than Bora Bora. I saw a very large fever of Eagle Rays at Bora Bora at the end of an otherwise depressing dive over moonscape. Moorea offered more healthy coral and variety of fish, plus a turtle, and three species of shark (white tip, black tip, and lemon). Neither offered the biomass one would see in the Florida Keys. But, as I said, my sample was very small. There's probably much better diving in both places that I didn't see.
The Moorea dive operator was Moorea Fun Dive, a small PADI center that's little more than a shack on the beach with a small aluminum boat on an improvised mooring ball a few meters away at wading depth. The two French women who run it were cordial and professional, and the inexperience of my Instabuddy gave our guide a chance to display her ability to extend a dive by sharing air and still showing us interesting critters.
My best dive of the trip was at Raiatea: a gorgeous slope of healthy coral down to about 100 feet with unlimited visibility, plenty of reef fish and some bigger stuff hanging out in the depths, including the first whale I've seen while diving. The dive operator was Hemisphere Sub, located at the Apooti Marina (the first big marina you see if you go counter clockwise around the island from the airport). They picked me up from and dropped me off at the AirBNB we were staying at for no extra charge--I think it's a normal service they provide to anyone. They're a solid operation. They also gave me a choice of AL80 or Steel 100 tanks at the same price.
My French is rusty and only basic tourist survival quality. Language was not a barrier with any of the operators, even though English speakers are a minority of the tourists in French Polynesia.
