I agree with DarylKeith that you don't need to spend a lot of money to create a play space with a lot of options for restraining your lee. For example, I bought these heavy-duty velcro strips at Home Depot years ago. I can attach them to many different objects, they are very strong and I can remove when play is over.
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However, if I were to create my dream play space, my emphasis would be on restraining the lee in a manner that allows me to play with her mind in many different ways.
Simple example: I love those videos where the lee is seated with her feet in stocks and her hands are restrained close to her feet. Better yet, her feet are just far enough apart that she can't cover one foot with the other. Of course, I'd be sure to taunt her about this throughout our session. "Don't you just wish you could grab my hand to stop the tickling?" Stuff like that.
Sometimes, I'd want her to see what's about to happen to her. Like if I had a machine that could apply brushes / feathers to her sensitive spots, I'd design it to slowly move the spinning brushes towards her sensitive nipples ... then pull them away. I'd also set them so one brush would move towards her nipples, while another moved towards her underarm, just so she'd have to wonder which body part is going to be tickled next.
Other times, I DON'T want her to see it coming. RealTickling used to have that contraption they called "the Bandit" where your arms are above your head and you're in a kneeling position with your feet behind you. Imagine being restrained in a similar position, only your back is against a wall and your feet are sticking between holes in the wall. There are also holes in the wall next your sides, breasts and underarms. Now ticklers can stand behind you and tickle you all over, and you can't see it coming.
Another variation: you're in a small room. Your feet are facing forward, but once again, they're stuck through holes in the wall. In front of you is one-way glass, so you see yourself in a mirror. On the other side, there's a hallway and the person in the hallway has access to your feet and can see you through the one-way glass. I'd invite your female friend over, give her some wine or cocktails, and let them have their way with your feet.
As you can see, I've thought about this a lot.