I was in Vietnam this New Year 2008, for two weeks. Very very nice place! I would recommend it for pieceful and relaxing atmosphere. After 12 o'clock resort is sleeping! Especially if you have very good hotel (120$ per night in hight season you will get 6* service and attention)!
But I think this is mostly kite place.
1) wind was not so strong during 2 weeks (5 days no wind at all)
2) main gear is 110-140l boards + 6-7m2 sails
3) there is only one decent windsurf rental and around 10 kite rentals...