We visited the Sultan Beach Hotel in Dec 08 / Jan 09.
We think this hotel is not as good as others we visited in Hurghada (Makadi Oasis & Sea Gull club).
The room was good, very large, very nice balcony view of pool and beach.
Location was good, lower part of the new esplanade, and and short taxi ride to the heart of Hurghada.
The service was not as friendly as could be expected.
The food was below average, most of the time it was cold / warm unless you got to the resturant early.
All-inclusive was ok, except after 22:00 hrs you had to pay for drinks, this was very poor.
Bottled drinking water was only available from the room mini-bar, this had to be paid for, again very poor.