To get that far over the sailboat, that powerboat had to be moving on plane (some news reports said 25 knots). In that amount of wind, the sailboat would have been moving maybe 6 knots. Unless his motor was on, it is a very far stretch to put any of this on the sailboat, no matter how he was maneuvering. Very unlikely his motor was on with both the main and jib set.
PS, sailboats don't tack because they want to on a whim, they tack because the have to. At 6 knots a tack cannot surprise a 25 knot powerboat unless the guy is asleep below. A good tack takes about 10 seconds to complete, average speed about 4 knots, traveling about 65 feet. In the same time a powerboat traveling 25 knots will go 415 ft. The powerboat would need to be on a course near a grazing pass to end up in a T bone, even if the sailboat took the worst possible maneuver. No excuse for that. Doesn't matter in the colregs whether the poles were stowed or in use.