Tom,
You bring up a point I've always wondered about. I'd be interested in your opinion.
Clearly, one wants to take air from inside the boat, heat it up, and blow it back into the boat. This allows the re-heating of already heated air so as to produce even warmer air. On the combustion side obviously the combustion gases must vent outside. This leaves the combustion intake. My first thought was it's safest to get air from outside, but I tend to agree with you that any air extracted from inside is easily replaced in the very non air tight enclosure of a boat, so that's not an issue for me. My curiosity concerns what's best for both gaining temperature and eliminating humidity: getting combustion air from inside or from outside? Grabbing air from inside should lower humidity since in a cold climate the relative humidity of the air outside is going to be lower than the air inside given warmer temperature, breathing, cooking, clothes drying, etc. But you are also grabbing air warmed by the heater, throwing it outside and sucking in cold air from outside thru various cracks etc. I wonder which is more desirable?