Pooldv, Thank you for your post and the fact that you are not sure which direction you use it most. That makes me feel better. I called the dealer, he had no clue as they rarely, if ever, sell the 131. Kind of made me feel like I bought the black sheep of the Bullfrog line. He said that since the top edge is tipped inwards, it makes sense for the panel to be oriented to the person in the tub. That answer did not make sense to me because I would think you would want the edge sloped inwards to retain the water and the control panel was not installed in relation to sloping.
I spent the time calling the manufacturer. He said that on all the rest of the models, the control panel was oriented to the person on the outside of the tub. He then said he was confident that mine was installed incorrectly. So, I am going to live with it. I have to rationalize it using the theory that the person inside the tub should be able to configure it with more ease than the person on the outside of the tub.