They do, but you probably need to request ahead of time as they generally have those rooms assigned when you get there. I've had both. the sea view is only actually nice a high tide.. looks kind of gross at low tide which when I was there was much of the day.
We had a deluxe room but it wasn't facing the sea. Maybe if you request one when booking they will oblige.
Depending on which side you are facing. The room I was in was facing the town thou.
They do. But you need to request to give you a sea facing one.
Get an answer from G Hotel Gurney staff and past guests.