Okie Bro,
The information you wanted can actually be found if you read up on the earlier posts on this thread.
Anyway to make things easier for ya, i have posted replies in
red for your information. Hope it helps.
A) A nice hotel to stay (preferably comfortable and facing to seaview, room rate and wheather I could use my credit card)
Ans: Most Hotels in Balai you can use C/C. If you want sea view theres a few hotels just located at the jetty which you could try that are directly facing the sea. But they are not so new tho. Rates ranges from $20+ to about $40+ for the newer Maximillion Hotel
B) Place to pick up friendly & model looking chinese working girls and what is the average damage that should I prepare.
Ans: Well FL scene in Balai is pretty happening now. 2 discos in town you can try for Chinese girls. Santana and Bravo. Bravo is the currently most happening place now in town. Chinese girls look like models....well i guess you can try your luck than. Though i have seen some booking girls in Villa really looking gorgeous going at satu juta 
C) What is average price for upper scale girl in Tg Balai where will I find them
Ans: upper scale? Hmm...depends on your taste bro. The girls in Villa and Rocco comes in many different prices. Some of them are really pretty but of course the price would be higher. Generally average booking prices started at ard 220K to as much as 400K depending on your bargaining skills and whether u r going with taxis etc.
D) A nice massage parlour for both sex and body pain reliefs.
Ans: Some of the bigger hotels have an inhouse Spa cum Jacuzzi (eg Paradise Hotel). Or else you can always get the hotel to get FL massuese to come to your room to give u a rubba rubba
There are also a lot of massage parlours located conveniently in town too. Prices per hour from 40K to 60K.
E) Discos to pick up FLs and what is the best to be there
Ans: Well as i mentioned earlier Santana and Bravo is the 2 place you can try...confirm to get you pumping.
F) A nice opened concepts bars & pubs for cold beer in the evening with girl
Ans: Well i m not really into bars and pubs...so dont really know if theres any of such establishment in Balai...but most bigger hotels do have some nice cafe where u can sit down and TCSS with your girl and Bros.
G) A nice place for makan-makan ( preferably fresh seafoods)
Ans: Long Beach, Ah Pui restaurant located at Tanjung Balai Hotel are 2 good seafood place to go in Balai
H) Other activities that I should be safely try ( I am planning to stay 2 nights)
Ans: Ayr Tejun in the nearby hills and Pantai....translated - Waterfall and Beach. Nice place to go for some relaxation and swimming or just laze in the sun.
I) Reliable taxi driver that I should contact for my ride in Tg Balai
Ans: i have PM the contact to u liao.
Hope that helps. BTW enjoy your virgin trip to Balai whenever that mayb.
Cheers.