manhattandiver:Ditto. IMHO, there's no contest between the two. Other than the Threshers and a couple of wrecks, Malapascua diving is nothing special. Sogod, on the other hand, has some of the best diving in the Philippines and you should have a decent chance of seeing Whale Sharks while you're there.
That's interesting because I've had the exact opposite experience. I must qualify that I am interested in the little stuff primarily so I enjoy Nudi's and all the other slow moving bottom stuff. All of which I have seen on the variety of dives in Malapascua. I really enjoy Gato Island where you have a varying topography on the bottom. I have only visited Sogod once but unfortunately the nudibranch's were hiding (it has happened in Malapascua as well). The best Sogod dive was the night dive at the pier.