As long as all of the maintenance has been done on the boat/motor, I think that while the hours are a bit on the higher side, I think I'd still consider it as a strong candidate, especially because of the year and the price. When I bought my boat back in October of 2021, the motor had 1k hours on it and I was a little bit nervous about it as well, especially because that vintage of F225's can have the dry exhaust corrosion issue that many have. The boat having basically a "brand new motor" is going to be a bit different as most new motors aren't going to have the issues that an almost 20 year old engine will have. I'd honestly be more concerned about a vintage of motor like mine that had 1,500 hours on it as opposed to one that's only just barely 3 years old now. If you're serious about the boat, I'd consider making them an offer you feel the boat is worth, after having it checked out with a fine tooth comb obviously, and to where you think the deal makes sense to you.
As mentioned above, even if you break even after a couple years or usage, or even if you lost say oh $5k of value in the boat but got 3-5+ years of usage... I'd consider that the cost of owning a boat and I'd honestly think of that as a win. And I'm a bit of a frugal person myself. If you think you'll "lose your shorts" on the boat, or if you only think that you'll have it for a year or two and that you'd potentially lose $10k or more in value on it, then yeah maybe consider something else. My mother is in her early 70's and was just recently been diagnosed with Alzheimer's, of which if I was considering buying a boat to be able to spend even a few trips with her on it, it would be worth the money to me. Again, I wouldn't be "negligent" and not do any research going into potentially buying a boat, but if buying the boat gives you the opportunity to spend time with her, family, friends and you're able to make some memories with it, then that's money well spent, and then some. Let us know what you do and good luck on whatever you do decide on.