re: Issues with Boat hasn't been run in two plus years

The trailer hubs will likely need to be rebuilt. After a long tow the inner seals may start to leak due to drying out, check the inside of the rims.

The hydraulic steering may need to be rebuilt, after your test run check for oil residue in the splash well, it will be a slightly yellow oil and you may not be able to see it, but can tell it’s there by the residue in the splash well.

I would not run that boat without a fuel/water separator, or any boat for that matter. Ask him if it has one and when was the last time it’s been changed.

It’s his boat for now, and it’s his choice, but you may need to add an octane boost to gas that is 2 years old. I would feel better just draining it all and running it in my lawn equipment or a gallon or two in my vehicles over time. Filling with fresh gas, run the tank nearly dry, change all filters including any on the engine and the fuel/water separator.

Entire cooling system needs to be checked, insects love to find a home there, may need a complete rebuild of the water pump.

Lower unit oil should be fine, tilt the engine all the way up and remove the bottom drain plug. Be careful as oil will try to come out, just plug it with your finger. Look at the plug for shards of metal, a very small amount is normal, but bigger pieces or an excessive amount may mean there could be lower unit issues. The plug is slightly magnetized and metal will settle there, so do this before your test run.