As some of the comments imply, it's all about what *you* like. SD may be/is one of the top 3 or so brands here, but that's not to say it's for everyone. It's all about what *you* have as the priority items.
Now, having said that, the evaluation process can have the same pitfalls as looking at high-end TVs. For example, a normal TV showroom (Best Buy, Circuit City) is not the best environment, since sets are not adjusted right and there is too much light and your seating angle isn't what you would have at home. [That's why you get a 30-day free return at CC, but that's hard to do with a spa!
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Similarly, you may not see the lights in the waterfalls (for example) in the showroom lighting as you would under a starry night at home. Er, for spas, I mean....
I'd compare seating quality, jet options/pressure, and the like, more than lighting, in the showroom, unless you can actually get a wet test under the same conditions (at night outside...). But cushions are usually cushions. Did you wet-test-compare several brands and find the SD cushions lacking? Lacking how?