To add more info on Bagasbas Beach in Daet, here goes:
It's about 10 hours bus ride from Manila. There are two trips a day.
By car, it takes about 7.5 hours. The road is generally ok but there are some sections where you have to drive slowly due to potholes.
You can fly from Manila to Naga (1 hour) and take a van from Naga to Bagasbas (2.5 hours).
The wind ranges from 12kts to over 20kts during the Northeast Monsoon season (Nov-March). Bring all of your kites from big to small and you will get more days of kiting.
You can wave kite on the main beach or you can pull your wake style tricks in the flatwater lagoon. Wave size varies from waist to overhead high. The lagoon is a ten-minute walk from the main beach. You can also elect to start by kiting on the main beach and going downwind to the lagoon entrance (the lagoon is fed by water from the sea). The lagoon can only be kited when the tide is high so keep this in mind.
When there is no wind, there isn't much else to do unless you are a surfer or you decide to take up surfing (there are surfing instructors and board rentals available on the beach). It is a really great surf spot when the wind isn't blowing and since I also surf, I always pack both my kite and surf gear. My last trip in January, I had 3 days of excellent kiting and 3 days of surfing (when the wind died).
Having been to both places several times, I would say that there is more consistent wind in Boracay than Bagasbas but when the wind dies, Boracay does not have surf. If all you want to do is kite in flat water, you will have more kiting days in Boracay. If you are into wave kiting and surfing, then Bagasbas beats Boracay, hands down.
Accommodation in Bagasbas ranges from about $15 to $45/night for a twin share. Meals are cheap at about $3-5 depending on where you choose to eat.