Something tells me this has the potential of being very ugly. Boat not yet delivered so still property of Northern. Yet, the buyer would have paid a very substantial percentage of that cost already. Assume the builder has insurance to cover, but assumptions are dangerous. Meanwhile buyer will have to try to get their money back and that could be difficult. Plus Northern will be responsible for any salvage costs. The good news there so far is no fuel leak.
What damage? Will Northern try to rebuild/repair? Will buyer be held waiting? Let's see, so far we have involved: Builder, Buyer, Coast Guard, Salvage, Builder's Insurer. Could easily add to that more than one team of lawyers before it's all resolved. Perhaps Insurer's lawyers, builder's lawyers, buyer's lawyers.
As to Northern's business and reputation, I can't imagine this being anything less than devastating to a company probably not doing all that great to start with.