pet575, thanks for your opinion on the matter, excellent information, good points.
To be clear; there was no mention ever of anything being used as floor model or show boat, and certainly nothing along the lines of can we use your boat in a show. Want I find even more peculiar is the fact that the boat show it was cited as going to was after we signed the contract, but after i questioned them on that point, they changed it to oooh it was at the boat show in milwaukee before you bought the boat.
Some of you are aware of my entrance here. We were at the boats show and the dealer made us an extremely attractive offer on a NEW 2007 210 with 5.0 carb. I was concerned that the 220HP might not be enough and they had no new 2007 with the 270HP, so we signed a intent to buy contract w/ a water test clause to be sure it would be good on the water. The deal was if the boat didnt work we would go to a 2008. After talking to some folks here i was convince 220hp wouldnt be enough, and imagining the case where we'd here ok you can have an 08 at list price else keep the 07, I talked to the dealer and we cancelled the 2007 and signed intent to buy a new 2008. We had to pay more for the motor upgrade but didnt get as good of a discount, as the 2007, because the boat was NEW and not a previous years model. The 2008 wasnt at the dealer yet, so they said, but would arrive in march. Little did i know that "not arrived" yet meant it was at another location of this dealer. So there was never any mention, inference or even inclination that either the 2007 or 2008 was anything other then brand spanking new.
I think its reasonable for an ordinary person to believe that a boat said to be new is new and not used as a show boat or floor model w/o this being identified. Its funny because at the boat show we attended, there was a boat with a sold sign on it and I commented to my wife that what kind of idiot would buy a boat that was used in the show - just look at the pounding they get. (no offense to anyone who has bought a boat show boat

)
as far as the boat being at the same show we were at, the 210 we sat in was blue not red, the only red boat we recall seeing had a tower on it. we have a picture of the row of boats that the 210 we sat in was at, and the boat sold to us was not in that picture. Of course its only a partially picture of the area, but its where those sized boats were.
Besides that, if this whole thing was above board wouldn't the sales person being going on about you are getting the same boat that was at the Milwaukee show were i met you. conversations with the sales person, as i hemmed at the much higher price, were - well you are getting an brand new boat and not a year old boat.
They have never argued that you agreed to take a boat show boat, there whole argument has been that its the same as new and fully warrantied and now we have cleaned it so theres no difference from new. So its as good as new. His sole arguement against the refund is that the paperwork for registration has already gone through the DNR so he can resell the boat as new. But frankly that is not my problem.