The boat is creative thinking but it comes with risks. I agree with SHales, most people want to holiday near the water – they don't expect a boat supplied. Having said that, I have supplied a bike for cycling around the waterways (and a fishing rod). They are reasonably low-cost and low-harm items that hardly get used but allow me to make the rental fee higher.
In terms of the linen, I have my waterfront apartments fully-furnished and provide all linen, towels etc (I even try and put small bottles of shampoo and soap – just like hotels supply). Guests just bring their clothes!
My strategy is to differentiate my apartments from others by having a slightly higher quality fit-out & features, and a higher level of cleanliness and customer service. I do charge a higher price for the better quality, but I also attract a better quality of guest.
So, perhaps its worthwhile doing some research on what your competition is doing and then think about the type of guest/client you want to attract and then work on that as your strategy. Find your own niche – what guests are you aiming to attract? are you going to be the cheapest? are you going to be more expensive? what do you offer that other apartments don't?
I also did some analysis on length of stay – I didn't necessarily want to "touch" the apartment every day, so I market a niche for stays from 10 days and up to a month. Think about what your minimum booking strategy is going to be for the guests you're trying to attract…?
Remember, if you do what every one else is doing, you'll get what every one else is getting — so research and then focus on your strategy.
Good luck!
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