I can't believe this old croc of a debate lives on! The GT-31 is DESIGNED for windsurfing speed sailing. It is technically FAR superior in the accuracy and reliability of it's saved data. There is simply no doubt about this. All the technical gurus agree on this.
It also has the Genie feature that allows instant feedback at the end of every run in the top speed reached and the best 'x' seconds (usually set to 10 seconds).
The SD card can save years of tracks without the need to clear or overwrite.
As far as waterproofing goes, both GPS are the same. I had to have 2 Foretrex gps in the Pre - GT-11 days because one was always away being replaced or repaired, even after we started using protective packs for them. I had at least 4 replaced under warranty in the first couple of years! All electronic devices are bound to give some problems when used in the hostile environment of sail water. You just hear more about the GT-11/31 now because that is what the vast majority of people have got. I have got better at keeping my GPS's dry now.
Downloading: Could not be simpler with the GT's. Flip out the card and slot into card reader and a a few seconds later you have not just you vastly more accurate tracks, but lots of other backup data that tell you if it is reliable which the Garmins (or just about any other GPS) do not have.
With the Garmins, we had threads running constantly on download problems. The cradle clips were/are notoriously unreliable and a pain in the arse to carry around without losing. You needed a serial to USB conversion cable to use the Foretrex on most computers. There were whole forum threads on getting you computer to recognize the serial to USB converters, loading drivers etc, and when you did get them to work they were tediously slow with most programs as has been mentioned. And that was just to get your data! Sure, there are still threads on troubleshooting firmware upgrades with the GT's but they still work fine if you just leave them alone with the older firmware, and it is not hard to find someone to do it for you if you are not technically adept.
The GT-31 has revolutionized the sport of GPS speed sailing. It is now technically possible to sanction GPS world records with great accuracy or just go out and sail for days on end without having to worry about losing your sessions by overwriting.
The GT-31 is the recommended, and in some cases only accepted, GPS for gps speed sailing competitions.
If buying a GPS for any type of competition windsurfing or even fun posting, its a no-brainer:
GT-31.