Let's see. Cozumel airfare from Ca about 500+/-, to the PI 1100+/-.
Getting from COZ airport to your hotel, quick and simple, maybe $8-15 via the shuttle.
In Manila transporatation can be a problem. You could have someone from the resort in PG pick you up, maybe run about $90.
Don't forget it is a 17 hour flight + 1 day. From Manila to Batangas ferry is maybe 2 or so hours depending on traffic.
There are several ferries that run during the day and prices are pretty good about $12. Crossing to Mindoro is about 90 minutes, depending on where your destination is. Most divers are headed to Sabang/small lalaguna/ or big laguna.
Lodging runs the gamat in pricing from $15 night to well over $100 night. I ususally pay around $38/night. That gets me AC/kitchen/hot water/ full ocean view/clean & safe. Not 5*, but very friendly.
Food is much cheaper in the PI, but the quality is not as good as COZ or as diverse. I drink a lot of beer and in the PI it is cheap, although you are pretty much limited to San Migeal or Red Horse. Red horse is quite strong, I like the original San Mig and not the light. It can go for about .50 at the stores and the bars it is about $1 or so.
Diving, hmmmm. Well if you are going in the summer, it will be hot and humid in the PI. Lots of mosquitos so repellent is a must.
The water temp is a bit cooler in the PI compared to COZ. 79-82 in the PI, COZ in the summer 80+.
VIS. I have found that the VIS in COZ is much better.
Things to see. In COZ there are big walls and big stuff to see. In the PI it seems every square inch is covered with corals, lots and lots. But mostly smaller fish.
I love both places and each has there own things to see.
Equipment rentals. The PI has good stuff. Before I bought my gear I rented in the PI and the gear was either new or when used was in good condition.
Rentals prices were cheap, I am able to get DIN in PG. Most tanks are AL80 filled at 2800-3000psi.
Dive times are 60 minutes for the most part depending on your air use.
Boat can be simple outrigger style to speed boat, but most do not have heads/ shade or provide any water or food. Bring your own.
SI is usually back at the dive shop as the dive sites in PG are all within 10-15 minutes. Some like the wreck alma jane are 3 minutes out.
Most dives shops are pretty good. There are the big popular ones like Asia divers/El galleon and Atlantis to the smaller shops like apple, action, or my favorite Searider.
For example the shop I use Mark at Searider goes out even if you are the only divers and max on his boat is 4 divers. He will pick you up and take you back to the ferry, even find accomadations for you if you give him you preferences, he can find it.
Dive prices are cheaper in the PI, ranging from $20 dive up to may $35 dive.
Which place is better. I can't say. Both offer a different type of diving and topside attractions.
Sorry about rambling on.