The position of the spa manufacturer and the spa pack manufacturer (Balboa) is that there is no problem because when the temp guage is set to 104 the water is in fact at that temperature. I bought a fancy thermometer to confirm.
And 104' is "The Law" so to speak, in that Underwriters Laboratories will pull the UL certification of any spa mfg. that makes a spa that will go over 104' or can easily be modifyed to do so.
We probably have our friends the lawyers to thank for all of this. No body wants to wind up in court.
Its like the lady who sued MacDonalds because she spilled a hot cup of coffee in her lap, so now we all get luke warm coffee at MacDonalds.
I find 104' enjoyable but not as hot as I want it or had it in an old fashion hot tub with no fancy controls.
106 might be perfect for me, but I will never now with this spa if I can't find a work around I can do by myself.
I had heard discussions that the SPA industry was lobbying for a review. Obviously SPA mfg's want happy customers, but then again they don't want a law suit from somebody who over does it.