on some it can be done - which is nothing more than either
1. Using the features of some controllers which will allow for minute calibration adjustments from the topside, or
2. Inserting a say... 470-2.2k ohm resistor (system dependent) in series with the temp probe.
But this isn't always possible as some controls use active (temp sensitive semiconductor devices) sensors instead of passive ones.
That said, this is never recommended.
Additionally, your quest for a 110 degree hot water for any extended period of time (more than a few minutes) is a bit dangerous, so whatever you do to your tub, you'll pretty much be on your own as nobody I know of will 'rig' one to work at that temp constantly.
Quote:
The risk of drowning is significantly heightened if individuals consume alcoholic beverages while, or prior to, soaking in hot water, CPSC staff warns. The Commission has been informed of 10 deaths recorded so far in 1979, three of which involved alcohol-related drowning in hot tubs heated to approximately 110 degrees Fahrenheit.
Even if no alcohol is consumed, extremely hot water during hot tub use can threaten life, CPSC reports. Soaking in a hot tub with water heated to 106 degrees Fahrenheit, for example, can raise human body temperature to the point of heat stroke (or impairment of the body's ability to regulate its internal temperature). These conditions can be fatal even to fully healthy adults.
Read the entire article here:
http://www.rhtubs.com/104f.htm
Last thing, enabling a tub to work outside of it's 'manufactured' temperature range will certainly void all warranties.
Good luck.