I've dived L2 twice. It was originally an atoll but one edge of it was landfilled to create an airstrip for the naval station there and to serve the dive resort. You get to L2 by way of Kota Kinabalu on an early morning charter flight on a 10-seat airplane. The flight takes an hour or so. As Jamie said, the resort has more than basic facilities, but only what is needed to keep divers occupied between dives. There's a swimming pool, no proper beach, cafeteria meals (mainly Chinese-style), and a television to watch dive movies in the bar area in the evening--there's a foosball table or something, I think (didn't use it). I believe you can get a massage out by the airstrip. The rooms are in longhouse-type buildings, and each room has a little terrace, private bathrooms with hot water, air conditioning, and 24-hour electricity. The dive center is spacious; each diver gets a basket and there is a locker for cameras. When I was there, Nitrox was not available, but this may have changed. The diving is good. You get a mix of pelagics and reef animals. The dive sites are all around the outside perimeter of the atoll, and most of them are wall dives. You can also dive in the lagoon on your own. Night dives are all in the lagoon.