Re: mpg
Does your tow vehicle get the same MPG going uphill as it does going downhill ??? Do you get the same MPG towing your boat as you do solo ??? then there is the variable of going uphill towing your boat uphill ??? the sea conditions, and loading will give the same variables.
Interesting thoughts. So why are you discussing the MPG of a tow vehicle instead of GPH? Do you really bother to figure GPH for your truck? Uphill, downhill, headwind, tailwind, upstream, downstream, high altitude, low altitude, etc, etc, etc. All variables. Doesn't matter if it's a car, boat or truck.
Guideline for me would include the GPH column and the RPM. Anything else is a huge variable.
You really believe that your boat delivers the same GPH at a specific RPM regardless of the load? You obviously have no idea of how a gasoline engine works. The GPH at RPM is a variable which is dependent on the load on the motor.
Put your boat in neutral and rev it up to 3,500 RPM. Notice how it takes very little throttle and very little fuel (low GPH). That's because there is almost no load on the engine. Now get your boat fully loaded with people, fuel, gear, etc. At 3,500 RPM your fuel flow will be about 10 times greater than it was in neutral. Exact same RPM as in neutral, but 10 times the GPH. That's because fuel flow is LOAD DEPENDENT. It is a variable. That's why if you also know your speed, you can cleverly figure your MPG and find your optimum cruise speed.