I think any such lists.... tends to be One Man's Meat, Is Another Man's Posion
I know Sipadan is one of the top ten site in SE Asia.... but for some reason, I just don't feel like going
Maybe after too much hype on a certain location... you just felt that its too touristy. Not including the fact that any business owner around these location will charge you a Hand & Leg just to dive there.
To me... I'll dive at places where it interest me... mainly places with good Muck Diving