In evaluating Boat, it's important to know the value of one counter. How much effective credit value do you get for a successful run, or for charging Boat, and when should you use Boat instead of a breaker, given the choice?
Long story short, a Boat counter ranges in value from 1c to about 2.5c -- most often, it's worth in the range of 1.5 to 2. This value depends in part on what breakers you use alongside Boat. Let's look at a couple examples:
F2P: You could spend 2c, or you could spend 2 counters. It's printed on the card. 1 counter = 2c
Magnet: You could break with Unity/Gordian/Inverse for 2c, or with Engolo for 3c. 1 counter = 1-1.5c
Anansi: Buk breaks for 5/7, Carmen breaks for 5, Echelon breaks for 6, and Boat spends 4. 1 counter = 1.5c
Bulwark: Clippy breaks for 7, and Boat spends 4. 1 counter = 1.75c
FC3: Engolo/Unity breaks for 5, Borchestra breaks for 9, Amina breaks for 4, while Boat spends 4. 1 counter = 1-2.25c
(These numbers indicate why Padma is a weaker shaper ID)
In light of these numbers, I think it's helpful to compare Boat to the crim consoles that give credits for running: Paragon and Pennyshaver. Both are considered solid, strong options for criminals. Let's take the more conservative estimate and say a Boat counter is worth 1.5c. In that case, Boat may cost 8c to install, but the tempo hit to your breaking power is more like 3.5c, which is comparable to Paragon and Pennyshaver. It will slow you down a bit to install, but if you turn those Boat counters around on runs in the next turn or two (likely) the tempo hit is far less than the 8c price tag would suggest. As far as rebates, Boat returns more than Paragon (but without filtered draw), and more than Pennyshaver if you run only once per turn (or even twice, if you want to somehow factor the click cost of clearing Pennyshaver). Boat has other benefits: it's a perfect AI that doesn't get hit by any of the AI-tech out there, and it provides 2 MU, compared to the 1 of Pennyshaver and Paragon.
Boat pairs well with flexible breakers that let it fall back on credits when necessary, but that might have less efficient breaking matchups that Boat counters can shore up.
there is way more going on than the simple credit cost of a counter. it's a single card, you just need to find one copy of it and click to play it once. it's Hardware, which is difficult to remove. It doesn't care about the ICE type.
— zakglee