There is a Dubai themed resort, called Ermias Lifestyle Dubai, I wrote a review about it a few months back, The idea is good, but I thought they tried to pack too much into the sim so that the end result is almost claustrophobic, they would have been better concentrating on just one or two things (e.g. the desert, the marina etc). And indeed, there are 30+ hotels and vacation resorts in Second Life, my aim is to review and stay in them all by Easter.