I'll play "Grinch" on this one. As a lifelong professional musician (whose father is also a lifelong professional musician), my favorite sailing music is wind, wave, and hull noise, period. Short story.. when I was a kid, my Dad and I use to go fishing in remote areas of Quebec for 10 days at a time, backwoods camping totally off the grid. The first couple times we went up, there were times we didn't see a human from the time we entered the preserve until we left it. Eventually, the reserve/park was "improved," you couldn't camp on the islands, had to camp in designated mainland areas, etc... more people, even RVs, . One time we were camping and another pair of guys set up camp a little ways away from us and cranked up their tunes around the campfire late at night. I went over, said Hi, offered'em some of our beers (Labatt back in those days... 70's?), and said something like, "Isn't it great to get away from it all.. work, etc., and just enjoy the great outdoors?" Of course, they enthusiastically agreed. Then I told them that music was my Dad and my work, sort of laughing about it. They were great.. I didn't even have to ask.. they turned it down, we enjoyed our beers, and a few days later when they got their boat trailer stuck Dad and I helped them get out. No worries.
But.. yeah. I love music (and, to be honest hate a lot of what passes for popular music) and totally understand why people like to keep it on in the background as sort of a "soundtrack" to their lives. For me, I listen so analytically to it even as I experience the emotional power of it that it blots out or dampens my experience of anythign else if it's on. I can't even hold a conversation sometimes, because my ear just automatically gravitates to figuring out chord changes, keys, problems in performances, fingerings, blah blah blah, and ignores whatever the person I'm talking to is saying.
Sooo... I'd rather enjoy sailing at the utmost than be distracted by anything other than the sounds produced by nature and the boat.
When NOT sailing but wishing I was, the following seems to capture the feel for me...
Stan Getz/Astrud Gilberto - Corcovado
Stan Getz - Manha de Carnival from "Big Band Bossa Nova"
Michael Franks - "Tahitian Moon"