I loaded my Diacom SW and ran the recording . . .
The two '41' codes are present as stated. This engine (MEFI-4) is a lot newer than my engine (MEFI-1), so I'm not familiar with some of values . . .
Here is a clip of the values while the engine was run up to WOT and then back down.
It looks like this engine has variable valve timing (???) . I'm not sure about the 45˚ +/- readings . . . I saw somewhere on the Internet that the MEFI does not give the best reading for this vs. automotive OBD2 data.
What is the history of this engine/boat? Did it ever run properly? Is there MEFI data from when it did run properly?
I would address the 41 codes (open circuit on EST module ??? maybe) Might that be a wiring issue? Then see where that leaves you.
34˚ timing advance at WOT does seem a bit high, but maybe it is OK. I wonder if it is trying to compensate for something that the ICM is not doing.