Pros and cons of having one table per entity vs. having a shared table with an extra column indicating the entity type
The only thing I'll add is that I find it easier to split later than combine later. Depending on what type of information you are looking at about Boats or Cars and how many points you care about and what you are doing with the data (To @JackDouglas's point about needing more specifics to give specific advice) maybe you won't need them combined, maybe you will. If you aren't sure and can design with them combined and are leaning that way, it is worth a try and testing knowing that someday you may have to split them out. Won't make refactoring easy, but IMO it would be easi*er* than trying to combine the data, if only by a little.