In sales, it's called screw the stupid buyer and give the smart buyer a good deal.
If I am a boat dealer/salesperson at a boat dealership I am still starting off with we can't discount due to what RC said, supply/demand, parts constraints...blah, blah, blah. If the buyer isn't going to push for discounts and work to negotiate a better deal for himself including possibly walking from the deal then I am not offering anything additional discount-wise. The throwing in the $3k delivery and $1k dealer prep is fuzzy math and in real-world dollars far less than $4k discount.
Bottom line there are clear signs that the boat market is flipping at least here in DFW and on Only Inboards. I know of 2 2022 SE550s that are available now that a few months ago you couldn't find a new Supra locally.
The last thing the Dealers are going to do is start telling people things are slowing down, they want to make hay while the sunshine, but the market will flip and boats will start sitting and 15-20% discounts will be back once boats start sitting collecting dust.
2018 Supra SL550 with 850lbs of lead wake
2017 Supra SA400 (Sold)
2016 Moomba Mojo Surf Edition (Sold)
2017 Ford F250 Super Duty (Sold)
2019 Ford F250 Super Duty (Sold)
2021 GMC Denali 2500
Soulcraft Vodoo
Soulcraft Jordi Pro
Soulcraft Super AV
Phase Five Matrix