I've said this before and fully understand the tax ruse. However, it always makes me feel like anyone that with a mega yacht and charters it out, can't actually afford it.
I get the tax deduction and depreciation, which is significant money. I also get that those deductions are available to the rich to encourage them to buy these yachts with their disposable income and keep thousands employees in the marine business. Imagine the cost to keep this boat for one night at your favorite expensive marina?
Still, it seems cheap to have to say it is for rent.
I know of a lot of people that own expensive second (or more) homes that rent them out short term. They do not have to do this as they could afford not to rent them out.
But that is how you get rich- Good business decisioins and live below your means.