A boat can make perfect sense.
Ours is as comfortable as our house and has a larger entertaining deck and a spa.
The views are infinately better, there are mostly no neigbours and if I find them annoying I can easily relocate.
There are no council rates and no electricity bills or other utilities and taxes to pay for.
The best part is that all that costs about 1/8th of what our house would cost.
If comparing like for like and getting 3 bedroom waterfront property with outstanding views, large entertaining deck and spa we are probably 20x better off.