As mentioned, you are asking for something that is quite special
Budget: Any 22+ v-drive is going to be costly. That’s a big boat. Why do you need this much size? In general, small boats are better for skiing and larger boats are better for surfing, purely from a displacement basis. Also, do you have a truck to tow the big boat?
Sports: any boat can tube. Skiing and surfing are on opposite ends of the spectrum. Most boats built for both are not great at either. Have you skied in the course? Or are you more rec/open water minded? Surfing—as mentioned, how do you feel about suck-gates and large bags of water on a seat/floor of your boat? The more money/newer the boat, the more likely these are hidden and somewhat automated.