I can see density and inertia coming into play when we talk about the time it may take to accelerate to the speed of the air mass upon departure from the surface, but eventually an aircraft will reach that speed. Every airplane that flies utilizes that speed in calculating its flight path.
If you wish to postulate a mass so large that the airship will not reach the speed of the air mass during the time of its flight, then I'd expect that any sails would have negligible effect in imparting additional speed to that airship.
"a mass so large" = any nongaseous object. And when a heavier-than-air aircraft that relies on lifting surfaces to remain aloft matches the speed of the air mass it's in, that's called stalling and ends *very* uncomfortably for all involved. All of which means it's a completely inapplicable example, as the airships in TAW do *not* rely on lifting surfaces to remain aloft; the lift crystal is what negates gravity (to a controllably variable extent), while the sails provide the motive force. And the coupling between the air current and the airship
can never achieve 100%; it's physically impossible when the differences in density are measurable. Furthermore, to address your comment about inertia applying only until windspeed is matched (which, as I've shown, never happens, but for the sake of argument), you're assuming not only a perfectly smooth laminar flow but an absolutely static vector value (i.e., the air current never changes velocity or direction or meets another air current, etc.). This is more of a practical consideration than one that addresses the fundamental principle I'm trying to convey to you, but there it is, all the same.
Try this on for size: Remember those little "paratrooper" toys from many years ago (i.e., essentially just an action figure with a toy parachute attached to it)? Go outside when the air masses are moving (i.e., the wind is blowing), unfold the parachute and place the action figure in your hand without constraining it. It *will* be pulled out of your hand, but it will never equal the speed of the wind.
This is, of course, a horribly rough illustration, but it *is* illustrative. Sails *can* propel an entirely airborne object, and that object will not quite match the speed of the air current it's in.