A diver's girlfriend talks to a girl:

Sebastian always says we don't make as much money
as some people but we've got one hell of an office. Is she just being sarcastic
meaning their office is worth for nothing?
Girl: Whatever the case, I think you guys
have it (spend their time?) pretty great out here.

You said she's a diver? She's not being sarcastic. While most people spend their time stuck in little cubicles in sterile office buildings, she and Sebastian have the entire ocean as their "office."

You have it pretty great - you have a good situation.
Yep, she's a diver. But she had a little sly smile when she said
that about the office. And that's what made me waver.
So you're sure she's not being sarcastic?