Can't say I've heard of rolling back the hours meter, but suspect it wouldn't be too hard to just disconnect one and run unrecorded hours.
I have a neighbor that bought a brand new boat that was tied up in bankruptcy somehow. Dealer inventory or something like that. He got a great deal, but had to wait for the courts to clear the sale. Could be something like that, given the proximity to this recession. Of course, it wouldn't be the first boat to be purchased and never really used much.
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In the harsh marine environment, something is always in need of repair. Margaritas fix everything.