There are a number of reasons to change the oil at layup.
Used oil becomes corrosive. This can eat away and pit the soft metals such as bearings and pistons
Used oil collects deposits from combustion (this is why its black when we change it) as well as a little un-burned gas
The crankcase, especially a marine engine, collects condensation through its heat up and cool down cycles. This collect as water in the bottom of the pan.
The best practice is to change the oil and filter and run it one last time for a couple of minutes prior to storage.