We stayed in both Imperial Boutec Hotel (2 night) and Le Meridien Kota Kinabalu Hotel (4night) last summer.
My comment is Le Meridien Kota Kinabalu Hotel much better than Imperial Boutec Hotel. Especially the see view room.
The special offer of Le Meridien 4晚計3晚 is no 早餐 and so as Imperial Boutec Hotel is no breakfast at all.
Both are in down town and very convenient