I'd agree that Lembeh is better than Dauin, however you should dive Anilao on the right conditions with a good guide and maybe your opinion would change. That said there is definitely a problem with Anilao resorts, it's not a place for kids, nt enough grounds (may be overpriced Aiyanar would fit)..
Also about Mike's availabilities I am a bit picky about the choice of rooms, I ask for his first floor "bow" room having its own terrace with a sofa looking to the sea.
Luko I completely agree that we need to give Anilao another chance. The kids actually quite enjoyed Buceo, so not to worried on that front.
As for the first floor "bow" room at Mike's...that definitely is a great room, but I would probably prefer the one up on the second floor. Slightly more isolated, but the same view and terrace and sofa.
Out of interest where else would you recommend to stay and dive with in Dauin?