Having the angle less than 45* will give additional torsional stiffness, but will reduce the stiffness along the length of the mast (compared to a unidirectional fiber).
As a disclosure, my structural design experience is related to aircraft, not boats. So I'm not sure exactly what the design criteria would be for a boat mast. I imagine you have to balance between stiffness and toughness... a mast too stiff might fracture, so I'm sure you want some flexibility to go into it. This is why they taper towards the end.
I would agree that you would likely need a combination of fabrics and orientation to achieve the overall strength and stiffness... some unidirection fibers to help with the bending of the mast and some biaxial to help retain the cross sectional shape and torsional loads. This will also help with the overall durability.
I suggest checking out some forums that deal directly with boat/mast construction possibly?
Here's a cool little video.