Well, you may not like my opinion on this. I vote for following the manual. I've seen too many cases of dealers either not knowing what they're even talking about, or telling customers what they think they want to hear.
We did pull a 2-man tube during break-in, but only a couple of times, only at "just-planing" speed, only for short times, and only with 2 young kids on it.
We paid *careful* attention to varying speed throughout the 20 hours, never ran WOT until after 10 hours, and between 10 and 20 only ran WOT once or twice for no more than 10-20 seconds. Now at 45 hours, we still don't run WOT very often, nor for much longer than that. It's pretty much that once-in-a-blue-moon occasion when we're in the right place at the right time and we get a large expanse of glass-smooth water with no one else around. At those times, I can't resist, at least for a few moments

.