Based on the listings I see for new boats and talking to reps at shows, it seems that the mania of the last few years has subsided, Demand is somewhat normal. At the shows, there were discounts off of list price and inventories are up.
In the used market, price reductions in the asking price are common especially for boats that are more over priced. The boat market kind of mimics the housing market with one big exception and that is for some folks they have to buy a house whereas few HAVE to buy a boat.
Many first time boat buyers in 2021 and 2022 didn't understand the costs and needs of owning a boat. In addition loan rates were historically low. Rates are higher , markets are jittery and a lot of new/newish boats are on the used market.
Where will the market go in the next year? I don't know but for now, it is possible to but new and used for more reasonable prices.
I see a lot of used boats asking close to the base list price of a new (22 model) or even more. Although that sounds illogical, used boats often have options and upgrades which can add up quickly. More than ever, you have to be up to speed on pricing. There are some deals out there but there aren't many unbelievable deals