Was reluctant to go with a plug & play 110V spa, but am I ever glad that I did!  The spa came well packaged, easy to set up and works perfectly.  I have used it almost daily for the past 6 weeks and waited to post my review until I'd had it awhile.  I have maintained commercial spas and pools and know my way around plumbing and electrical and have not encountered one negative aspect to this spa installing, operating and maintaining it.  
Perfect for up to 4 people but 7 would be pushing it.