T&T: Delaware Corp ownership question

[Carolyn Chancellor]

We are shopping for a boat for coastal cruising and have been advised to 
establish a Delaware Corp. that will then buy the boat.  The reasons 
mentioned are twofold:

1) liability laws in Delaware protect the boat owner better than in 
other states
2) when reselling the boat, the corporation is sold (with the boat as a 
corporate asset), so a new owner would pay no sales tax since the boat 
ownership has technically not changed (still the corporation).

I am interested in others' experiences regarding these two supposed 
benefits. 

Note that the boat will be moved to Texas, where we will pay sales tax, 
so this is not a sales tax avoidance effort on our part.

Carolyn