Hi,
You misunderstand, it wasn't done by the spa company, it was done by an independent company called Warnock-Hersey, this a well respected testing company who do all sortds of testing for the US government.
Regards
Sunny
Pacific Spas have done an independent test on their hot tubs for electricity consumption and they show the results on their web-site. This was done to prove the effectiveness of Icynene full foam insulation against non full foamed tubs.
Their web link is http://www.pacificspas.ca/equipment.htm
Look under Energy Efficiency.
Regards
Sunny