"strawmen" are, by definition, criminals acting as fronts. If they form a corporation which has no other purpose, and/or purchase
a boat which has no other purpose, and everything is set up for the real purpose of "washing" or concealing ownership
for the epxress and sole purpose of evading the laws?
That's strawmen, and that's just one more criminal violation--plus a conspiracy charge for all parties--and while it may work nicely for business corporations, for the individual buyer it is very risky business. If you get caught, you will lose the boat, you will be heavily fined (US law typically considers triple damages to be normal for frauds), interest and penalties will be levied, and then if you are really nice they will put you on probation instead of throwing you in jail.
Ask yourself, is it worth taking that risk? And are you--and your partners, who you really don't know--good enough to get away with it?
The last big tax scam in the US was to have all income
sent to an overseas bank, so there was no record
paid, totally evading income tax. And then, in order to have no record
spent, accessing those accounts only via offshore
credit cards from that bank. Perfect scam, no records our IRS could access. Except, the IRS found out about the scam, some deals were made with foreign banks, and tens of thousands of letters went out starting collections and prosecutions after all the paperwork--because there is always paperwork--was given to the IRS.
Your boat will leave a similar paper trail. You are talking about "evasion" not "avoidance" and that's all the difference. But then again, our own FBI says that some 95% of all high dollar (six figure and up) bank robberies stay unsolved, so crime can pay if you plan it carefully enough.
Consult with admiralty and tax attorneys in your homeland and the US before you try to save any money
by diddling the paperwork this way.