I seem to remember reading a few years ago that our Navy had wired a microphone grid spanning all the Oceans so we could track Soviet subs. This network should nave heard the plane impact the Ocean where ever it came down and any pings from it as well.
Here it is . . . http://en.wikipedia.org/wiki/SOSUS
This network should have heard something and triangulated the sound to a specific location.
THAT — together with the fact that the 4ELTs onboard did not activate, that no debris from the plane after nearly 3 months has ever been found or washed up on any beaches, that the family has stated unequivocably that the captain was not suicidal, that the captain spent most of last year practicing extreme emergency water type landings on his computer, that the pilot flew low enough over Penang to make a cellphone call to someone to confirm the time and place of a pick-up — is all ample evidence that the plane was carefully landed in a place of the pilot’s choosing and did not crash because it ran out of fuel.
Until the authorities come to grips with that they will never find the plane.