No fancy channels are necessary. Rebar or wire will suffice. A standard slap will hold it fine. I had one of the largest ones made (kidney shaped, triple lid) and not a single crack. I didn't use rebar or wire under it.
My first jacuzzi was a mid-sized one and was on pavers set on top of a sand base, contained by a ring of pressure treated 2x4s.
Buy a used spa if you can, they depreciate faster than a car. When folks get one, often they use them every day for a few months, then they sit idle for 4 years while they make payments. My first one was $500 and I gave it away. My second one was free. When folks are done with one, they dump them cheap!!!!
110 or 220 is about the same cost, however the 220 will heat up much faster, depending on the BTU of the heater. I kept my 220 Volt unit on a cycle where it ran only one hour a day, set at 102F in San Diego weather. It was always hot and was very cheap to run.
A spa that has solid foam insulation under it holds heat very efficiently.
A bunch of wierd seats, fancy jets, and butt massagers is a waste. All you need is a bench all the way around to sit the maximum amount of people, and jets that make bubbles. Imagine 20 people in the one you sized! It can be done easily if half of them are topless and bumpy in front.
Lastly, changing water once a month is much cheaper than trying to make bad water good with chemicals. Chemicals don't do much for organic solids, neither will most cartridge filters.