The Bellagio hotel in Las Vegas has recently completed a $40 million renovation of its Spa Tower accommodations (from about $160 to $700 per night). All of the tower’s 928 rooms and suites—including 12 penthouse suites, three 1,900-square-foot two-bedroom Bellagio Suites, and a Chairman and a Presidential Suite, 4,000-square-feet each—feature …