Just arrived back from my first trip to Cocos Keeling Islands.
Verdict - It's a Kitesurfing paradise and really worth a visit!..although a bit on the expensive side and 50/50 for flight cancellations and your 2nd bag to fly with you heading our there.
Waist deep to 30cm based on the tides, 13-28 knots every day... 25-28 degrees day and night...good food...1000s of turtles, lots of black-tip reef sharks...crabs... etc. Kite on the one side and surf on the other side
3 hour early morning and late arvo sessions between tides
Short video below if you keen to go.