Reading the M67 documentation, it was designed for 32 US Gallon drums, or 120l, which must be why people report a cold zone at the bottom of a 205l drum.
They are 35,000 BTU for smokeless operation up to 132,000 BTU with smoke. Is that enough for a reasonable sized hot tub? A quick google has people suggesting 250 - 400 BTU for hot tubs, but they want immediate heat rather than 1.5 hours of setup.