Our boat, a 2005 which we bought in 2013, had very low hours on both the engines and the generator. I can't remember exactly, but it around 150 hours on the Gen and like 225 on the motors. It was a single owner boat, he bought it new, then pretty much let it sit, other than few trips here and there. The plastic wrap was still on the mattresses and the oven rack was still in cardboard. He was a wealthy guy who bought it as a toy that he didn't need. He was ready for a new boat when he sold it to us, and we bought it, as is, for about 20% under market.
There were a few issues early on, but not as many as I suspected. The key to me, with a boat like this, is to pay more attention to marine age and less to hours when it comes to maintenance.
Also, things other than mechanical suffer from sitting. The cushions in our boat were kept on the FB with the enclosure zipped up all the time. The heat ruined the foam in them. The bimini and enclosure were also a mess. It needed a buff and wax and a bottom job. Look close at through hulls.