Is it possible to buy extended warranties and keep it covered while you lease it? That would be the only way I would even consider it.
Pay cash for it at $55k. Collect $28-$36k in payments over three years. Sell the boat after the three years for $30k, $35k, ??? depending on condition and replace the boat.
Honestly, IMO the ONLY way you could make it work would be to have warranty and collect LARGE security deposits for damage.