One thing that impresses me is the grid-like design of the streets. It makes exploration by foot that much enjoyable. Maybe the town fathers re-did the street layout when rebuilding the razed town after the war, just like Hiroshima after the A-Bomb demolition job.
Though some parts look a bit unkempt.
The tall buildings seem to be named after some rich dudes, most likely timber tycoons, since Sandakan was built on timber. I read even the Forbidden City in Beijing used wood from Sandakan. But, alas, now no more, but sustainable eco-tourism could be a worthy replacement.
The main avenue passes through the northern edge of downtown ...
... and becomes Jalan Buli Sim Sim, now a new 4-lane dual carriageway which skirts the water's edge where the water villages are.