I think a big wake is much more important than the extra lift provided by a high attachment point, but obviously the combination of both is ideal. Plus, you are a proven bad&ss if you can throw all your tricks with no tower. Check out Necrason's section in the "Skurf's Up" video, where he smirks at the camera as he attaches his rope down low. Some believe you get a more solid pull down there. I would much rather ride with an extended pylon or tower, but riding without one can be do-able, especially if you've got a big wake.
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