Claudio............that really depends on what you are willing to spend. It would generally be agreed that the mastercraft would be tops in skiing and crossover boats.........when it comes to pure wakeboard boats there are several that are pretty close. You have to decide what you can afford and then look at the best for the money.
X-2 is a nice boat for a few friends and has a versatile wake for skiing and boarding, not to mention is fast enough to barefoot behind. If you have small children the X-30 provides a lot more interior space but the wake is brutal to ski over