Thanks you HTM: I agree. This is the one topic I am truly sick and tired of. Not that anybody cares about my opinion, BUT.....if your total focus is dealer cost, and your desires for something you just maybe can not afford drive you to thinking you should be able to decide how much profit someone else should make, then maybe, just maybe you should get off the pretentiousness highway and either not look at a tub in general or you should be looking at one that is in your price range. Even a "big box" store model. Then again, I live in the good old USA, where market value is generally determined by the price agreed on by a willing seller and a willing buyer. If I wanted to sell my house, I really don't care that a buyer wants to know how much I paid for it 10 years ago. Capitalism will drive unscrupulous businesses and those supplying "overpriced" goods and services out of business.