Stayed at heritage hotel at Tawau as a transition point for dive trip in Mabul/Sipadan. It was acceptable. Hotel and room decor is old. While the rooms are reasonably clean, the towels were brownish-yellow (i guess they were once white).
The breakfast is not served within the hotel but at one of the local coffee shops nearby. We were told the breakfast would be ready at 7 am but at 7.15am, the appointed coffee shop had yet to open. We were led to another coffee shop instead of waiting further as we had a transport to catch, which was fine with us.
Plus point is the location which is in the midst of Tawau town. Nearby coffee shop eateries, supermarket, KFC and convenience stores within short walking distance.