Performance is the same. Boat roll only depends on the point in space where the rope is attached. If the pylon and tower place the tow point at the same spot, performance will be identical. A little flex won't be noticeable either. Some towers allow more lateral flex than a good pole anyway. The advantage of a tower is convenience: no cable if you have an open bow, board racks, speakers, lights, bimini, and easy folding. If you have an older ski boat, once you fill all your sacks, I bet you don't have much space. That alone is enough reason to have a tower w/ board racks, IMO. If you're pretty handy, know your physics, and don't mind a DIY look, you can certainly make your own tower and racks pretty cheaply. Or you can spend about $700 for a mini-tower and racks, $1000 for a Monster Tower and racks, or more for other towers. Add about $350-400 for racks or make your own. Another option is a hull-mounted rack. I've just recently seen these on the market. I think they were at wakeside.com. I cannot remember the brand.
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