The land, coral reefs, rocks and plants are owned by the Governor, but Eric Linden is responsible for the creation of the objects. It is a tranquil spot.
The Cave Rua Water Gardens are another wonderful place to practice your scuba skills. More extensive than the Linden build, the Water Gardens are also a showcase for jemma Flora's underwater landscaping products. The merchandising technique is subtle, intentionally leaving the area lovely place to explore.
The cave system that is open for exploration is just as beautiful as the underwater portion of the build. There is also a tour hud available if you aren't the "stumble around looking for cool things" type.
While you don't need scuba gear to breath underwater (part of the Magic of SL), the reasonably priced sets at Hinkley Engineering are a fun enhancement to exploration. Especially with the underwater breathing and splashing sound effects.
Underwater Reef, Vari (149, 51, 21)
Cave Rua Welcome Area, Rua (87, 137, 29)
Scuba Gear, Hinkley Engineering, Myrtle (4, 23, 47)