Poorly designed tubs don’t take into consideration different body-types. Some tubs are too shallow for tall people or too deep for children and smaller people. Larger people sometimes feel squished by restrictive contours. A good tub has a variety of heights and widths that accommodate different sizes and shapes.
After sitting up to your neck in hot water for a while, you may overheat and want to cool off. You could sit on the ledge to cool down, but “all or nothing” isn’t the best in cold weather, and ledge-sitting can be uncomfortable and even potentially dangerous.
A well laid out hot tub has places to sit inside the tub that can serve as “cooling stations”. These can be higher seats, access steps and/or the calf/feet section of the lounger that allow different percentages of the body to be exposed to the cooling air without having to sit completely out of the water on the ledge.