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Do they itemize the remaining portion of the $2880 that isn't sales
tax? (Sales tax should be about $900, right?)


As far as "how flexible are dealers with the $9,999 MSRP?" Obviously
very. They flexed *up* almost $2k.

There probably isn't much profit in that boat at $9,999.
Often isn't on leaders, and the $9999 price has been the advertised
MSRP on the entry level boat for a long time. Costs have been climbing
while the price has not, so the only thing that can give way is profit.
The dealer may be required to purchase a certain number of the loss
leaders, but cannot be compelled to sell them at a price the factory
"suggests".

The dealer might actually need to ask for the additional dough over and
above MSRP to make the deal pencil; in which case the builder is to
blame for publishing an unrealistic MSRP just as much as the dealer is
to blame for failing to follow the "manufacturer's suggeston".