As a retired electrical inspector for a medium sized city in the state of NY, I can tell you that there are circumstances where the 5' requirement for the disconnect to be from the inside edge of the water line is sometimes impossible to facilitate. I would speak with your local electrical inspector about that. Sometimes, inspectors have to use a modicum of discretion in determining whether the disconnect location is safe. As a 42-year licensed master electrician, I would get the owner to sign a statement that he is aware of the disconnect location in order to protect yourself from future liability. I understand that some inspectors will disagree with this but every situation cannot possibly be covered within the parameters of the code. Sometimes, the inspector must determine if the installation is safe. Also, I would not allow the trip hazard you described. Some jobs are better to walk away from. Conduit in concrete can be exposed and relocated if necessary and the relatively small hole that would be left behind if they decided to have no hot tub in the future can be patched with little aesthetic concern. I recall once as an inspector being threatened by a law enforcement officer because I would not approve the schedule 40 PVC conduit that was on top of the concrete. It was a potential trip hazard for his family and guests. Additionally, the hinged cover rested on the PVC conduit when it was in the open position. It was my perception that the conduit would be damaged in the frigid winter temperatures in western NY. Even though it was implied that I might be pulled over in the future for maintaining my opinion, I stuck to my original position. If the customer won't allow you to perform a proper installation, you should just walk. It will only come back to bite you when somebody, possibly inebriated, trips over the Carflex and is injured.