I don't use TA for my business. I know that here, which is a tourist destination in much the same way as Cozumel/Playa, the businesses that have top ratings are not the ones I would honestly rate as tops. And I also know that it's possible to ghost reviews, though not everybody does, so overall the results are very skewed--many businesses are not represented and some have fake reviews.
As for your immediate problem, if I were you, I wouldn't publish that whole thing above on TA--it sounds way defensive, and you don't want to get caught up in an online shouting match. I'd recommend simply saying that you were very distressed to read the review and immediately started investigating with the aim of correcting any problems leading to this outcome. Your investigation, however, revealed that the reviewer had not dived with you, so you are wondering whether they could be confusing your business with another one. Ask if, in order to clarify things, you can get more details privately as you have not received any emails from the reviewer. End by saying you'd like to find a solution to the issue given that customer safety and satisfaction are your primary goals.