It comes down to how much you want to pay for a room - the one we had was OK as it had a balcony overlooking the square, but shared toilet outside the room. The cafe across the road is as much as you're going to get as a reception and they close at 9pm. Mers les bains is spending money on infrastructure so I expect it to improve over the coming years, but as it is I would say it's a good base to look at other places up and down the coast and Rouen is only an easy 90 mins drive.
Mers les Bains boardwalk/promenade is great. It has a good restaurant (Octopussy - very good family restaurant) and superb house architecture to talk about. Le Treport is round the corner for more choice of restaurants too.
There are few hotels in Mers - you need to rent a house or apartment preferably on the Sea front mmmmmm.....
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