Advice Please

[Foggy]

Wifey has just bought herself a new camera, so to appease me she's said I can get a digi underwater one (not the Salvo lightsabre I want), so....

I know this has bin dun before, but technology moves on......
Heeeelp, someone please answer my questions in simpleton speak:-

1. What's a good digi camera? I have been using a bonica film camaera and strobe, with flip up macro lens and measuring arms.

2. What make's a good digi? Pixies? Optical X's?

3. Where's a good place to buy? I'm going to Gran Canaria this year, do they sell stuff tax free like wot they do in Lanzarotte?? Is it worth the risk of buying outside the UK? My Bonica came from the USA, and still cheaper after I paid taxes than the same model from the UK!

4. What else do I need to know?

Cheers, Paul