I fill my tank and add stabilizer. If you don't, water vapor can form in the lines,condense, and freeze to cause all kinds of problems.
As for the oil change, I do it both. I figure with an investment like a boat, it's better to have clean oil to sit in it over the winter(that way the trash doesn't settle to the bottom over the winter), and even better to change it in again in the spring since there's a good chance that as it sits dormant over the winter, condensation will form in the block and mix with the oil(not mix persay, but get in with it causing it to break down if you don't change it).
It's just my opinion of course, and as you know...that and a couple of quarters will get you a cup of coffee!
Gary Peak
Acworth, GA
’05 240 EX
350 MAG – BIII
AQUANOMIC$