My read is that is true ONLY if the conditions listed apply.....
680.42 Outdoor Installations. A spa or hot tub installed outdoors shall comply with the provisions of Parts I and II of this article, except as permitted in 680.42(A) and (B), that would otherwise apply to pools installed outdoors.
Equipotential bonding of perimeter surfaces in accordance with 680.26(B)(2) shall not be required to be provided for spas and hot tubs where all of the following conditions apply:
(listed)
If, IMO, the listed conditions don't apply the perimeter bonding is required.
An example would be atub recessed in the deck so that the top rim is not 28" above the perimeter surfaces.