THe 48,000 is high as is the 8775 reading to me. Yet as said not out of line
if the gearbox has not had oil changes at engine oil change time.
If your mechanic is OK with it then good as he likely sees these things far more than I ever will.
If you go ahead with the boat purchase I would do several things to get that particle count down in minimal time.
--change the oil after a full warm up which will ensure the particles are in suspension.
--after the change run the engine in gear to stir up the new oil for 5-10 min in both fwd & rvs. Then take another test so you have a baseline of the new particle count.
-- after getting about 50 hrs on the new oil take another sample. If the particle count is similar then you should be good. A small change won't matter much as some particles may come out of hiding at this point.
--If the particle count is again rising a bunch then maybe there is a problem.
I will guess it won't be a big change. I would then do another oil change if it looks good AND take another sample for a new baseline. You want to continue dropping the particle count as quickly as reasonable..
THen do the next oil change at whatever interval you want to continue at. Most of us are yearly so do at the same time as you do the engine oil.
Each time take an oil sample and of the engine also.
Look at the link below for ISO readings as a quick guideline for their use..
https://www.machinerylubrication.com/Read/28979/iso-cleanliness-code
Good luck and happy boating.