Glad to hear your 2022 AR is not having issues, and congrats on the boat.
I'm sure what I've read on here, some other forums, and the FB groups is the loud minority of new boat owners complaining, not that I necessarily blame them. I've read about "thin fiberglass", cracks, etc and general quality control issues. Some of it might be dealer-related and failing to actually prep a boat.
I like the idea of new and not inheriting problems, but in my area, there's really only one or 2 dealers that sell Yamaha boats and based on the experience I had with my waverunner repair at one of those dealers, I had little interest in paying them full price + full fees.
Let me provide a dissenting opinion here.
Starting with the listing price, it is not way off by any means. In fact, with 2012-2013s (first year production of 190 hull) are fetching 25k... this is not a bad deal at 28k, if you can get it.
It's a crazy market and with purchasing power of $ in free fall it is not looking to stop of reverse, and certainly not this boating season. If you wait it out and buy in the late Fall, you might have more room to bargain, but not right now. Credit is still cheap, boats are on backorders, there are no parts, and we are hitting the early start of the boating season in the north in earnest right about now.
Water test is important with these boats, and I would be hesitant to skip it, not a good idea. If you have never rode one, you may decide these boats are not for you even after a very "successful" water test, they are different in handling and feel and sound than a lot of traditional boats. Most likely it will be fine and you will like it, but I wouldn't skip sea trial. Top speed and acceleration will tell you a lot about the systems and their condition.
As far as the damage, this is (most likely NOT bondo), it looks like Marine Tex (I'm willing to take a bet!). The thing is, MarineTex is epoxy and it cures VERY hard, so it is very difficult to sand, while the surrounding gelcoat is relatively weak, it is a common mistake in these kinds of repair. I sincerely doubt there is any structural damage, from what I had seen in these Yamaha FRP hulls they show spider cracking very easily on impact, such as hitting with an anchor or hitting the dock, and it is obvious, almost like cracking egg shell. Someone who did THAT JOB could not possibly hide any underlying structural damage! lol. Not a chance.
THis could be fixed to "like in never happened" condition by a professional shop with matching gel coat (relatively doable in a new boat with no fading etc.) probably for about $1k or so. Or it could be done as DIY job to correct the results - a few hours of work, and maybe couple hundred bucks in materials if that.
I would insist on sea trial, and buy the boat. It looks (almost) pristine in the few pics, the hull damage is most likely not a big deal and already patched good enough to leave it as a postseason repair.
My 0.02