Interesting discussion! At first I assumed the original graph depicted “performance†in terms of “skier performance†(e.g. buoy count, or simply how the skier “felt†he skis in those different temperatures).  And while I am not able to quantify anything other than buoy count, I was not surprised by the shape of the graph, especially once Scoke added the “time at each temperature†info. I drew the same conclusion (qualitatively) that H2OSKI1326 did (quantitatively) with his much more elegant analyses.
But it seems that the question being asked was strictly about the ski and how it is impacted by water temperature. This is of course, very difficult to quantify, but likely a non-issue if we were to focus strictly on the ski itself…material property things like thermal expansion, elasticity, etc. are likely minute in the narrow temperature range we are interested in (that which one can get in the water to ski…). (Has anyone tested a ski’s flex at 50 F vs. 90F? I suspect very little difference but have not bothered to go look up carbon properties…)
However, there is a performance impact that Scoke and about everybody else has felt…it comes from the interaction between ski (no change) and water (primarily viscosity change as already shown, neglecting other non-temperature driven water properties for simplicity). This is the same impact everyone feels when driving the same set of tires on dry vs. wet vs.  iced pavement. The point is yes there are some tire (rubber) property changes between say 10F vs. 90F, but they are negligible compared to the interaction between tire and pavement surface conditions. “Performance†such as stopping distances or skidpad can be tested and/or calculated, but it is (for the same tire) primarily driven by pavement conditions, NOT tire (rubber) changes.
So, could we test or model a ski’s performance at different water temperatures?  Yes in terms of practical things like how deep does the ski ride, or more “academic†things like friction forces, etc. But these “performance’ attributes are due to the fact that one of the two things involved here (the water, not the ski) has changed with temperature. To translate this to actual skier performance, you need a test skier way better than me… one who could truly ski exactly the same way in 40F as in 90F water…the same way that to measure the tire vs. pavement performance you need a driver capable of driving exactly the same way in dry pavement as in ice.
Sorry for the long “blurbâ€â€¦full disclosure I also have graduate degree in Thermo/fluids, (30+ years ago), so unlike H2OSKI1326, I don’t remember anything anymore, but I have enjoyed this conversation (as I do most others in here!)