wow.....thanks everyone for your value added comments. Lots of valid points to consider.
FYI
I am located in southern Ontario, Canada. I have yet to see the original bill of sale however my friend indicates he paid close to $12000 all in (taxes, delivery, demo etc) from dealer in June 2006. I have called a local Hot Springs Dealer and have priced the same unit today @ $10,500. Simple fact here is that Hot Springs and Caldera are US manufactured and the CAD $ is pushing par with USD $. That quickly explains the lower price today.
I have contacted a couple of local spa companies and have been quoted $650 - $750 to relocate the tub. No electrical....just a simple move. So yes.....I agree the moving + GFCI + wiring probably represents $1000 of cost.
Given depreciation estimates in thread maybe it is looking more of fair deal than I thought.