I'm not positive, but it looks like a gauge wire harness. What does the white tag say?
Maybe the boat was re-powered with a different engine where that harness is no longer used?
But... what doesn't work on the boat? If all is good, don't worry about it - it was either something that was used in the past before a change was made or it's an "extra" from the factory (a generic wire harness, but only hooked up based on options).
Looking closer... based on the wire coloring I see, I would think something with the fuel sender/gauge.