You don't need a GPS to calibrate a Pitot Speedo, in fact, using that to Calibrate it would likely make it inaccurate, unless it was done in a Slough, or a Pond where there would be no Water Flowing through it. Pitot Speeds are simple Pressure Gauges, bound by the Laws of Physics
As for Waterskiing behind Planes, that was quite common 100 yrs ago,
GPS Speed is not the Safest Way to fly a Plane. Oh, it will show where the Plane is, but as I said, Air Speed is far more Important than Ground Speed, in fact it is Critical in keeping the Plane in the Air.