I have to admit that, after getting into wake boarding and surfing (something I had never done on any previous boats of ours, and wasn't a thought when we bought the new 212S this spring), I'm flipping back and forth between buying a purpose-built tow boat.
On one hand the engines are quieter, I wouldn't have to setup three ballast bags and could switch between goofy foot (me) and regular (everyone else) easier and wake boarding would be way more enjoyable without the jet spray. On the other hand, they're more expensive, more maintenance, hang low in the water (big deal for us boating on a river that ranges from 5-15' in depth) and overall slower on the high end.
I also like that you can get more people in a tow boat - however the bow seating seems limited and that's where the majority of our friends and family like to sit.
15-20 minutes to setup the boat for surfing, and then another 15 minutes to swap sides. Worth paying another 40k?