To be honest, it has been so long since I've read both documents that I may have some of the incidentals incorrect. But the result was the same, you couldn't judge what was more or less energy efficient by the study. But, you could see that both spas were very energy efficient. I think the gallons were different, too. And that might have been part of why they weren't apples to apples tests. But again, it's been a long time, so I'm not positive.
There wasn't a link to this. It was a printed document that I read and I don't have it any longer. I'll see if I can't dig it up, but I don't think I'll be able to.