There is no reason why someone who wants to ski can't find a perfectly serviceable used ski boat at a price they can afford. Ski It Again currently has 169 3-event boats listed at all price ranges, and that's just one source, albeit the best perhaps, but there are many others. The idea that anyone needs a brand new boat in the $100K range before they can ski is preposterous. Even at that price for a new tug, water skiing is downright cheap compared to many sports that are flourishing. Close to where I live is the new World Equestrian Center, a $1 billion dollar facility (that's right, billion with a B) that features 2 luxury hotels, numerous restaurants, dozens of shops, an 18 pump on-site gas station for participants and spectators, 5 huge climate controlled indoor arenas, 2500 stalls, a chapel and much more. Anyone who thinks skiing and ski boats are expensive better not even think about getting involved with horses. That $100K + investment in a brand new ski boat is chump change in the equestrian competition world. Yet no one in equestrian sports is blaming the cost of top level horses -- upwards of $250K or more... much more, where even mid-level horses sell for $50K, not to mention the shocking cost of training, boarding, vets and myriad other expenses associated with competing... for the sport dying. Because it isn't dying. It's thriving in spite of the eye-watering costs to own show horses and to compete.
If skiing is dying, the reasons have nothing to do with the price of new boats.