Survey (mostly) complete: Issues found.

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If the decision is to walk, why share it? If the buyer has lost time and $ on a non performing boat, why bother to deliver the seller a repair schedule? I doubt I would, but every case needs to be dealt with on its own merits, there are no hard and fast rules imo.

My experience is that typically the deficiency list but not the entire buyer's survey is shared with the seller and forms the basis for negotiating the final terms/price.
If the deal is not consummated, the seller's broker now knows about the deficiencies and most are going to be up front with future prospective buyers 'cause otherwise they are wasting their time. In a good market, the (now-ex) buyer can sell the survey at a discount to the next potential buyer who at the very least will need a survey for insurance even if they prefer to inspect the boat without one. You don't get all your money back but it can have some value.
Think about it, You are considering a boat but it goes under contract before you pull the trigger. Now the broker calls you 'cause it's back on the market. You still like the boat but want the details of the issues that caused the previous buyer to back out. You wouldn't pay perhaps 1/2 price for a survey done a few weeks ago by a reputable surveyor?
 
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