Im still not convinced that never wet on the surface will make any noticeable difference, but i still can't quite figure out how to back it up.
Either way, the never wet could only account for drag due to surface friction, which is minimal. Most drag that is experienced by a boat or a wakeboard is due to pressure. Think about your boat slammed vs. unweighted, thats drag due to pressure you are noticing, the surface friction is not changed based on weight.
But basically, all fluids must satisfy a "no slip condition" which essentially means that the fluid particles directly in contact with the surface will have no velocity relative to the surface (they move with it). This creates the velocity distribution and the surface friction
this article does a decent job of it.
Im up for a decent discussion