Watch the telltales. Heeling to weather raises the center of effort into stronger wind aloft. It also positions the effort over the boat for a more balanced helm, which reduces rudder drag. In light air, easing the boom past perpendicular boosts sheet pressure and feedback, as mechanical advantage is decreased. It also lays the sail forward when heeled to weather, so gravity works to keep the sail pressurized.
Wetted surface is reduced when heeled to weather.
All rights reserved.