Number 1:
Gato island near Malapascua is great with white tip sharks in the tunnels and many rare macro species around the rocky island. Malapascua has develloped a lot since 10 year and is quite overcrowded. The macro around Malapascua has decreased since the typhoon. The Threshers are still there but the mantas are only luck now (previously it was guaranteed to get giant mantas on the way to monad shoal). There are other dive spots in Cebu that are worth it, such as MoalBoal for the sardines and turtles. Don't go to Oslob, it's baby whalesharks and packed with thousands of tourists every morning. Go to Donsol (also not guaranteed to see whalesharks as it's not allowed to dive where to snorklers go), so need to go a few times.
More down the list:
The Similan are good for landscape, hure rocks, for marine life it's not as 5 stars are Sipadan or Malapascua.