O.k. I finally brought my NEC in the house.
ART.680:
680.5 Ground-Fault Circuit Interupters.
680.6 Grounding (2),(3),(4),(5),(6),(7).
680.12 Maintenance Disconnecting Means.
680.41 Emergency Switch for Spas and Hot Tubs.
680.42 Outdoor Installations. (A)(1) LFMC max. length 6'. (A)(2) GFCI for cords 15' or less.
680.44 Protection. Except as otherwise provided in this section, the outlet(s) that supply a self-contained spa or hot tub, a packaged spa or hot tub equipment assembly, or a field-assembled spa or hot tub shall be protected by a ground-fault circuit interupter.
The language is clearly stated, unless you fit into (A)(B)or(C), the spa or hot tub must be protected!
A GFCI breaker will do with a disconnect located as in this article, yet some smart electrician came up with a combo unit to make life simple. The cost of parts between the fancy disconnect and a GFCI breaker w/ a/c disconnect is within a few $$$$, the GFCI 50A 240v disconnect is a sweet deal for the installer.