I am a big fan of Penn & Teller. I've seen all their episodes of "Penn & Teller Bull****" (I don't think IMDb lets me use the exact title) and even went to Las Vegas to see their show (I was in the center on the second row--as I said I am a big fan). I also have tried over the years to see them every time they appeared on TV. So, in this context, I would say that "Penn & Teller: Off the Deep End" was a disappointment. Now I am not saying the show is bad--it's quite good. But style-wise, it's not everything I love about the team. On "Penn & Teller Bull****", they were abrasive, insightful and controversial. And, on their other TV appearances and their stage show, they were gross--with LOTS of blood! Alas, you'll see none of this in this much more family-friendly show.
The TV special was filmed in Nassau, Bahamas and Grand Cayman--so the setting sure is lovely. And, because it's there, the magic tricks all have the beach as a backdrop or were filmed under water--yes, under water! It's all very novel and fun. What I liked best is something Penn & Teller DO often do--they show how they did the tricks! And, they just about always are wearing suits--even in the water! All in all very enjoyable with one minor exception--the inclusion of Aaron Carter singing during one of the tricks. I just am not an Aaron Carter fan.