Well if he is buying new really doesn't matter. Most of the boat manufacturers have protected selling territories. So you have to go buy from your local dealer even if they are more expensive. I consider that to be a monopoly. It takes away the pricing competition. You can't really shop dealers as they will turn you away when they find out your not in their territory. There are ways to get past that, but then you have to take it where you bought it to have it serviced and for warranty.
Its not like trucks where you can hit the 4 Chevy dealers within 30 minutes of your house and they will all be more than happy to sell you a truck, then buy from the one with the best pricing.
Prime example was me right after I bought my Tige. I referred numerous people on here and Tige owners to my dealer because I feel like he has very fair pricing compared to prices I have seen posted on here and other places. Almost all the people who called him were out of territory and he had to refer them to their local dealers. He is an honest dealer and follows the rules. I don't think that is right or fair to consumers. Looks oddly like a monopoly when your in the higher priced territory(I'm not and still think it is). Like Eric said, some dealers are really sticking it to people.
Wasn't there a site someone posted with boat invoice pricing?? Thats the one!!^^^^^^^