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I’m sure the boat builders are very happy to take the money. It’s not like the money just disappears.

The only resources being used up here are one boat’s worth of metal/plastic/energy/whatever. Probably about as much as a couple of hundred cars.

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Money is fake, it's an abstraction made of cheap throw away goods (what money is printed on) used as a representation for real resources. I personally wouldn't count it as relevant but it does buy access to what is relevant.

I would add to your list, some of the finite resources I can think of that's wasted here is labor per human per year. The labor of those boat builders. It's an opportunity cost type of waste.

That and many hours of skilled work that could be applied elsewhere.

You could add “luxury yacht builder” to the very, very long list of jobs that exist only to provide entertainment to other people.

Indeed, but those people could make luxury yacht for 100 people, dividing uselessness by 100.

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