I wonder what's the advantage of LOB as far as Sipadan is concerned. Since Mabul/Kapalai/Sipadan are all very close to each other, commuting time from resort is not all that bad. Does Celebes go to some other sites that the resorts do not usually cover as well? One advantage I could see would be the dawn dive at Sipadan Drop Off, LOB would definitely give a bit more sleeping time before having to get ready to greet those bumpheads or chance to see hammerheads.