I stayed with Pulau Sipadan Resort which i booked through leeway aquatic in singapore. Was S$1900 inc meals and flights via senai and all transefers, and we paid an extra S$190 for biz class (so nice). Our package was 3 night sipadan, 4 nights kapalai (so did 4 days diving at sipadan then went over).
PSR is also on the drop off, they have a line from the beach over to the DO and it is not far at all, you enter water in front of shop swim out and by the time you have checked all your gauges you are over drop off. PSR is to the right of Borneo divers as you look at the island. Guides were good, food the usual (watch the chilli), all went smoothly. PSR is also the resort where the hostages were taken from, but dont let that put you off, good for pose value!!!!!
I sent e mails to all the resorts on island and PSR had the best price and also gave best responce, Borneo divers did not respond to any of my e mails, well one but that was to put me in touch with Sangalaki so not much help was it. Personally i think they are living off there reputation