Naming a boat can be a very personal thing. Many guys name their boats after girlfriends, some for a favorite song, and some are just clever. These are some of my favorites, in no particular order:
Change Order (many contractors bid a job at cost or close to it, and then make their big money on changes to the contract called change orders).
A friend bought a boat named "Wind 'n Spirits". He was a little concerned about the Spirits part because of it's booze connotation and told his daughter that he was thinking about dropping the "s". She looked at him quizically and said "Wind 'n Pirits"?
When Pam and I bought this boat, we tossed around a few names. When we heard the song "Drift Away" on the radio we knew we had our boat name. At that point, we didn't know if the engines ran and we might have to simply drift away.
This powerboat is at the yacht club next to my marina. It is now my favorite boat name. I would add "la la la la la la" though, a bit towards the stern.