Answer
The simple answer is because there is no comparison between the Smith Luau and any other luau on Kauai. Way too many luaus in Hawaii are located on the grounds of a big hotel. The Smith Luau is located on a bend of the Wailua River on a botanical paradise just south of the town of Kapaa. The setting for the luau is serene amidst the forested riverside with spectacular views of the sculpted mountains of Kauai in the background. The Smith family has been doing this luau for decades and this family gathering will fill you with a feeling of joy and good will that harkens back to the days of old Hawaii. Their luau show at their specially designed luau amphitheater will provide the highlight to your evening. Attend this luau and then go to any other the island has to offer and you will know why it is held in such high regard.
Why is the Smith Luau considered the best on Kauai?

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Why does everyone always say that there is no comparison between the Smith Luau and any other luau on Kauai?