If the shape of the boat is ideal, it will hold the maximum volume for the given area. Now consider the rim of this boat. We will consider the ideal rim shape (a circle, BTW), to be the shape that you get from the ideal boat shape.
Now consider a closely related objective. Given a rim shape, there are different caps that can be made which meet the plane exactly along that rim - but rising above the plane instead of below it where the boat is. Given the ideal rim shape, what is the ideal cap shape such that the cap's volume to area ratio is maximized. If anything other than the ideal boat shape is tried, then it will either enclose less volume or use more area. In either case, changing it to the boat shape will improve it's ratio making it a more ideal cap.
So, if the shape of the boat is perfect - holding the maximum volume for its area, and you wanted to close the shape with the most ideal cap to maintain the maximum volume to surface ratio. You can do no better than to use the mirrored boat shape. So the ideal boat shape must be half the ideal closed shape, a sphere.