I just went through this myself. I did a "cheater" test; I opened the control box, disconnected the leads going to the heater, turned on the GFI breaker and it held in, proving (to me) that it was the heater elements. There is a non-conductive sheath over the NiChrome wire, if it corrodes, it leaks current. That's why you have a GFI breaker!
I am glad I'm not a Spa Tech though. I did it myself... never again! I was thinking it was an electrical problem and the heater element was cheap on-line, so why would I hire someone else? Total PITA when you mix plumbing and electrical. It was the plumbing stuff that really set me off. A lot of the parts were assembled and glued in place, no way to dismantle them without cutting the PVC pipe. Then in some areas they didn't leave you enough to glue a coupling back in afterward. Other fittings were obviously assembled with the tub on a bench upside down, so were nearly impossible to access with it installed. The NEXT time I have to change the heater element, I'm either going to pay some numbnuts to do it or I'm going to buy a new spa.