Welcome to TFP! The two look pretty similar to me as far as seating and jets go.
Features may sound good, but think about what you get:
- Lighting is nice to have, I think it helps a lot.
- The "water feature" is silly and I wouldn't pay a dollar for it.
- Don't pay for a sound option, set up your own system even if it's just a Bluetooth speaker you have lying around. I dislike the Viking for having so many choices for audio "upgrades."
- The best upgrade we got was a steel hinge mechanism for the lid, but that's something to ask your store about.
What you do want is insulation- it's a hot tub after all, and you're paying to heat it, especially if it's outside. Insulation cuts down on how much heating you have to do, saving money and wear & tear on the system. The Bullfrog brags about its insulation and the Viking lists two different insulation upgrades (assuming "Temp Shield" is insulation)- a bigger strike against Viking than the audio options. A refrigerator with insulation as an add-on would sound silly; to me a hot tub does too.
I don't know what the price differences are, but Viking's focus appears to be baiting with a low base price then making money by selling critical things like insulation- and then doubling down by distracting with spendy, useless audio features.
I start every day in ours. I hope you love whichever one you go with.