B,
Since you have done all the normal stuff, the only way you are going to find the leak is to let it drain down until it stops, or add plugs like JohnT recommends.
Your spa can only leak in a couple of places.
The spa jets.. Back to the pool or into the ground
The light.. Into the ground
The Spa Drain.. Back to the pool or into the ground
The gunite due to a crack.. Unlikely
The spa spillover line, if a separate line
Normally, if the spa drains down to just below the jets, then it is the check valve line. If the Spa drains down to just below the light, it is the light. If it drains down well below the light it is the spa drain.
Of course this depends on how your spa was built, as the water will only drain down to the level of the pool.
Unfortunately, it is kind of hard to troubleshoot if the spa is in use.
Thanks,
Jim R.