Hi wheatcrunchie,
We went the first two weeks in May and most places were just opening, including some hotels. The costa caribe water park was open but only the indoor bit, that didn't open till the end off may fully. Port Aventura was open and really queit so no queues.A lot of pubs and bars were just opening too so they wern't really crowded.
We had a great time, the only down side was the weather. The first week was like a wet week in whitby

But it picked up during the second week.
Think most things will be open by the end of may.