Mataking actually consist of Besar (big) and Kechil (small). There is a 200 meter sandbar connecting the two. During low tide it is clearly visible. It is still kind of crossable during high tide.
The sites all border the deep ocean trench, so it is regularly bathed by the rich ocean upwellings. Can get a bit cool, but the lowest temperature I found was only 26C.
The sites are generally badly damaged by wave action and bleaching combined with bombings, and I suspect mainly bleaching combined with severe wave action (the site faces the open ocean). Blasting creates big chunks of rubble, but most were fine rubble.
But if you look closely at the rubble you will find nudibranch, nudibranch and more nudibranch at the reef edge. Among the small holes you will find loads mantis shrimp and some jawfish.
As you venture deeper down to 10 to 20 meter zone, giant frog fish become quite common. Everydive, I encountered minimum 2, max 6 different individuals.
Being next to the deep ocean also brings strong tidal flows and washing machine effects at some sites. But when the flow is at its peak, the bigger pelagics like tuna and barracudas come in. I did not spot any sharks.
To say all the reefs are obliterated is incorrect. Coral gardens is indeed beautiful and so is Buhoya. Padanan is also not bad. For corals I like Coral Garden the best for those sites. For more interesting structure, I prefer turtle playground.
For turtles go to Turtle Playground, although there are turtles everywhere including the housereef, there are a lot more at the playground.
Night dives are generally done at the housereef. It can be done in the strong currents, but much more fun and more relaxed if done during slack tide.