IMO polarised suks for kiting.
Overall vision may be better but they make it hard to spot your landing, read the chop or the face of a wave etc. etc.
And (for Woodies kiters) watching the sharks cruising around underneath you can be a bit disconcerting at times.

For my 2c's - darker type lenses with max UV but not polarised is the way-to-go for kiting.
but then

- if you are cruising the reef up at Ningaloo then polarised is a hell-awesome experience. Definately should be on everyones 'must do' list.