If I am understanding this entire story, your issue is not with the spark plugs, the issue is water intrusion into the cylinder banks, probably not related to winterization method (but which I hope you changed). The intrusion can happen anytime the engine has been running (with water hooked up or in the water) and then engine is turned off. Water drips into any open exhaust valve from a compromised exhaust manifold. Can be other ways also, the amount of water you describe sounds like exhaust manifold. Be ready for this to happen out on the water when trying to enjoy the boat and it just clunks when trying to restart...You will need to do the spark plug removal, crank engine to remove water from cylinders, hope no water re-entered while doing that, and re-install spark plugs (same plugs) then start it up and do not turn it off until you are winching it up onto the trailer.
If I missed some key components of the story, like where engine components were tested and diagnosed and replaced, then I apologize and wish you good luck boating this season.