CanadianSpaTech - Thanks again for all your help!! I did find a Circuit Board repair shop in town - unfortunately, they wanted $250 to replace just the two relays that were bad (not to mention the others). I did end up getting a decent price on a new VS504SZ Board as an exact replacement of my one that was blown. Got it installed this afternoon and everything is up and running again!
Guess I took the long expensive way around (new heater, new top controller, and now new board) - but on the plus side - everything is new and should last years; and if it breaks again I've learned a bunch thanks to your help! With any luck I may even get to enjoy the tub tonight - although it's pretty cold in Utah and the tub water was down to low 40's... Might be tomorrow.