Poseidon Underwater Resort will be the only property of its kind in the world, and promises to provide an unparalleled experience...
http://www.poseidonresorts.com/poseidon_main.html
I will say that for $30K per couple for 6 nights, I would at least expect to be in the underwater rooms the whole time (right now, you only get 2 nights there and 4 in a beach bungalow). Still, it looks absolutely incredible, and the excursions definitely beat out your typical tour!