Just thought I'd pass this along, since a lot of times, folks don't take the time to say the good things about companies.
We bought a Costco spa last summer, and love it. It's made by Strong Industries, was a great value, well made, and it's been working well.
We had a couple of issues with it with the head rests and one of the side panels.
Their support, specifically Anna-Mae has been awesome. I emailed support yesterday about my headrests degrading, and she already put brand new ones in the mail today, and said they're looking at a better source for those as well.
For those of you going through the "should I buy from costco or a dealer," at least in my experience with Strong, it's working out well. Nothing against any particular dealer, and I'm sure some actually sell Strong spas, but in our area, Costco.com was the best option.