I'm missing the connection between a food gift and a passion for sailing. All of the dinner cruises I know about are on passenger ferry type vessels and have mediocre or worse food. Are you thinking of a gift certificate at a restaurant that has boat tie-ups?
howdy j, if your friend is a member of a local yacht club, buy him/her a meal there. if not, splurge on a ticket at a local restaurant. fish (sausalito) comes to mind. deb and i are sailors. we like fish. here's a link: http://www.331fish.com/