I like the fabulous looks of mine the way it is sunk into our deck, all but 4 inches. I have complete access to all sides still, just by designing the deck around the tub. If you'd like pictures e-mail me at tman192@chartermi.net
There is the issue of kids and dogs to worry about though, but this has not been a problem for us yet as we chain the dog out of reach and our railing limits access. I use a cover slide to allow my cover to be slid off easily, in other words fold it in half on the deck and walk into the tub to finish sliding it onto the cover shelf.