Thanks for the comments and feedback.
When I refer to the differences in filtering in the watches, I'm primarily referring to the differences in the activity modes and across brands. For example, comparing the SUP activity (whilst walking) on my COROS and Garmin shows quite striking differences and insights into their filtering imho.
This first chart is the FR 255, comparing position-derived speeds (green) and doppler-derived speeds (red) when using the SUP activity for a walk. Speed is being heavily filtered (although not as much as walking/ running activities), but changes in position (lat + lon) are relatively unfiltered. If you compare the position-derived speeds to the 1 Hz Motion data you'd also see near-identical aliasing.

The second chart is my APEX 2 Pro (same time period as the first chart). Both the positional data (green, changes in lat + lon) and speed data (red) are being heavily filtered. Position-derived speeds and (what should be) doppler-derived speeds are really similar which is true for a number of COROS activities, including windsurfing and speedsurfing.

The charts above are in stark contrast with the windsurfing / "other" activity on the FR 255 (shown below), where filtering is barely evident. The position-derived speeds are in green and doppler-derived speeds are in red. When compared to a 1 Hz motion (not shown) the aliasing of speeds is near-identical. I'll show that later in this post.

One approach for watches to take would be to utilise the 10 Hz data, and then further filter it accordingly to the activity profile. However, are we really sure that Garmin are decimating before applying their activity profiles, rather than using every nth sample? If so, then why does the windsurfing / "other" activity exhibit exactly the same artefacts as 1 Hz u-blox data (which is taking every nth sample)? It's a genuine question but before coming back to it, perhaps worth sharing some observations whilst hiking yesterday.
Whilst hiking, I have been keeping a close eye on how my COROS and Garmin have been reporting speed (using hike mode) and how they differ to each other. The observations were for a mixture of consistently swinging arms or still arms for several minutes at a time. For a lot of the time they show very different speeds but they also provide some insights into what they might be doing.
The COROS seems to use a simple concept of moving, or not. When you stop the speed stays constant for 5 seconds then suddenly goes blank. When you start walking then after roughly 5 seconds it instantly reports something similar to your previous speed. It's really slow to pick up genuine changes in pace and to me it looks like they are tracking average moving speed over something perhaps up to a minute and reporting that speed when it considers you to be moving. It's not quite this simple because of observations when driving, when it does some really strange things. This simple description applies to when you are really walking though.
The Garmin on the other hand shows decreasing speeds for 5 or so seconds after you stop, then it snaps down to zero. When you resume your walking the reported speed starts really low then increases steadily over the next 10 seconds or so. It's very different to the COROS approach and when you stop and start walking (taking photos, rests, etc) the two are frequently different by several km/h. After a minute or so of walking at a steady pace they then settle down to reporting similar speeds.
Obviously, the approach to determining walking speed is not of huge relevance to our sport but it's interesting to see just how different the two brands have chosen to implement their activity profiles. Although it's not evident from the charts above, COROS appear to treat SUP like the windsurfing / speedsurfing activities, whereas Garmin treat SUP as something in between walking and windsurfing.
Perhaps I'm missing something, but when I record a walk on the FR 255 using windsurfing / other and compare it to a 1 Hz Motion the exact same aliasing is seen on both devices (due to a sampling frequency that is significantly lower than Nyquist frequency). To me this suggests the Garmin is simply taking every nth sample (or receiving 1 Hz data which hasn't been decimated), just like the Motion. However, this isn't consistent with Peter's chart which is interesting.

Question for Peter: Was that graph using data captured in cycling mode, or "other"? I've observed during my own testing that cycling mode changes it's filtering approach every once in a while (perhaps some "automatic detection" of walking / cycling). Sometimes using cycling mode when walking shows the speed artefacts, and sometimes it doesn't. Filtering (or not) seemingly appears to switch on and off, depending on what it thinks you are doing.
On the other hand, windsurfing and "other" always exhibit the artefacts just like a 1 Hz Motion. One such test is shown below (5 Hz Motion in blue, FR 255 activities overlaid) - cycling, "other", cycling, "other". The second cycling stint (magenta) has a fair bit of filtering evident. During other tests, I've seen the cycling filtering changing the moment I stop walking and re-start, becoming more or less aggressive. In this respect, I'm pretty sure that the cycling activity behaves differently to "other", but the windsurfing activity is essentially the same as "other".

So, why all this effort looking at activity modes and their filtering?
My other half has a COROS Pace 3 which doesn't have a windsurfing / speedsurfing mode and I wanted to determine the most appropriate choice for her to use on the water. The custom activity profiles that she originally selected exhibit hideous smoothing artefacts, so I started looking at what the various COROS activities so and then compared them to Garmin. BTW, what I considered "hideous" is shown below for a short van journey - Motion in blue, COROS "custom" activity in red.
A mixture of walking and driving tests have proven to be quite insightful when comparing activity profiles, additional to the obvious on-the-water tests. It turns out the best activities on a COROS (in the absence of windsurfing / speedsurfing) are SUP (which would be a bad choice on a Garmin), or something called GPS cardio. On a Garmin we need to avoid SUP, but we can use "other" with GPSTC V4 or windsurfing (via an app).
I'm still not entirely convinced that Garmin aren't outputting individual samples without decimation under certain circumstances. I see it when hiking (speeds way higher than my torso speed, but reflecting momentary arm speed) and in data that I capture using "other" or windsurfing activity profiles when doing a walk (matching a 1 Hz Motion). I don't have the DSP background of Chris, so there may be a simple explanation of how the 1 Hz artefacts that I'm capturing on a FR 255 match a 1 Hz Motion (which is definitely just taking every nth sample).
Any thoughts or explanations as to how the 1 Hz sub-sampling artefacts seen in Motion data can also be seen in FR 255 data under certain circumstances?
Apologies for such a long post.
p.s. I'd previously noticed that Locosys devices (GT-31, GW-52 and GW-60) use decimation / filtering for 1 Hz data, not every nth sample. It was the aliasing artefacts in the data from my FR 255 matching a 1 Hz Motion that surprised me.