I live in the Upper Peninsula of Michigan. It got -22 in Sault Ste. Marie where I live, and -36 in Raco, about 15 miles from here. When I checked the spa last night before I turned off the breaker (when it started smoking) it said 104. CalSpa customer service called me today and were pretty helpful about the whole thing considering I don't have a warranty for it anymore. He said the only possibly scenario he can think of with the pictures and description is that first, the pump failed, causing the water to stop moving through the pipes. He said he doesn't understand why the pump wouldn't be running constantly at those low temps so it must have seized somehow. The water then froze causing ice blockage to the heat exchanger, and then the heater started burning up. He told me since the water is still relatively warm I might be able to salvage it by syphoning out the water from the tub since the drain tube is frozen solid, which I'm going to try to do...but I'll still have to buy a new pump, new heater, new unions, and possibly new circuit board (it still reeks of burned circuitry). Catastrophic failure. I just bought the thing in September and loved it.
I filed a claim with my homeowners insurance, so they are supposed to call tomorrow to have a claims adjuster come out. I'm hoping for the best - it is the best purchase I've made living in Sault Ste. Siberia.