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I have owned a dozen or so boats in my lifetime...none were new and I never regretted any buying decision (so far). Some I even made money on after using them for a year to two most cost me something (all had some sweat equity in them) I almost bought a brand new hydrasports a number of years ago but I just could not pull the trigger.
I think if you have the cash (no boat loans) and really want everything new, then go for it. You can get just what you want and be very happy.
If however, you think you might end up selling it in several years and don't want a big loss then you should seek a low hour, lightly used, non-fished distressed sale that you can use and re-sell later without much of a hit. If you buy a new boat and get forced into selling it in a couple years...you will take a big hit. A guy like me will move in and take it off your hands and you will absorb quite a hit. Borrowing money to pay for a rapidly deprecating asset that consumes large quantities of fossil fuel is a bad move unless you know you are going to die soon and will not have to pay it back.
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