Personally, i wouldn't want a lot of $$$ put towards true luxury accommodations bc it would be completely wasted on me. If I'm doing the amount of diving I typically do on a vacation, the only aspect of the accommodations I'm paying attention to at night, is the bed. Now, of course, that's once a certain baseline is met, of course.
I have to say, in looking back, that my most fond memory of a land-based dive vacation is KBR in Indonesia. The grounds are just absolutely gorgeous and the staff is great. And there is a spa there, and a nice pool, so a non-diving partner may enjoy it, if they are looking for relaxation. I wouldn't call it 5-star personally, but I *would* go back (in a minute) and that is saying a lot, with all the places I haven't been. What was the question again, I just got caught up in my memories of that resort
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Oh yeah - to answer the specific question - I would guess that luxurious accommodations simply aren't as important to divers bc they aren't spending as much time ON PROPERTY... AND, they get their eye candy thrills by what they see *under water*. Just my guess.