I am more than satisfied that the Smith sighting involved GM, and he was seen carrying his daughter down in the direction of the Beach. I'm not certain of the time referred to, or mentioned. The Smiths might have already altered their clocks or watches by the one hour difference with it being their last night in the resort! If this is what did happen, it might explain how GM could have been carrying Maddie down hill in the direction of the beach after 9pm, not after 10pm. It is very interesting to note, that Jane Tanner thought that GM had been gone an inordinate length of time from the tapas bar at the time of his 9pm check of the apartment, he didn't return to the tapas bar until around 9.30pm that evening - ample time to enable GM to carry his daughter down the hill toward the beach, conceal her body somewhere until later on and return to the tapas bar...
It would have taken him 10 minutes maximum to carry his daughter from apartment 5a down to the beach area, and slightly less than that to walk briskly back up the hill to the tapas bar, making sure he took a route which was not covered by CCTV...