I can't tell you much, but the first board is definitely a machine controller of some kind. Generally speaking, these are interface boards; the 32-pin connector on one end plugs into a specialized computer of some sort, and the outputs at the other end connect to some type of peripheral device. The yellow boxes on the first board are relays, which means that the board controls relatively large electrical currents for whatever machine it is part of. The other card is again some type of interface -- possibly to a mass storage device like a hard drive, etc., which would plug into the blue connectors. I would be very surprised if these were part of some type of spa; a CNC-controlled device of some sort would be a reasonable guess, but a guess is all it is. These are likely NOT out of a mass-produced product intended for a retail consumer's use; I would hazard that they have an industrial purpose, or (very remotely possible) some type of automotive use. Whatever it is, it's going to be tough sledding figuring out what they're for, and even more difficult trying to get better than scrap value out of them. I'm not an expert, but I think you're looking at 15 or 20 year old technology there. More modern stuff is all surface mount technology instead of DIP. (Of course, if you need whatever these things are, you need it bad...)
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