This can safely be categorized as one of those only-in-California items because 1) it requires a hot tub, 2) there's a huge TV involved and 3) it's absolutely ridiculous. Making it even richer, there's competition between two appropriately named companies: CalSpas and Catalina Spas.
The first purveyor was featured awhile back with a 42-inch plasma that rises automatically from the side of the tub. But now we're treated to a competing four-seater from Catalina Spas that boasts--get this--a 61-inch LCD HDTV, according to BornRich. (Both of which dwarf the we've written about in previous "media spa" items. by the way.)
Which begs a couple of obvious questions, of course. If you had the means to purchase something this absurd, wouldn't you want more than four seats? And wouldn't you go blind from watching a screen this size with your nose just inches away, pina colada in hand?