I have a different theory of why orcas are behaving as they are. I dont think they are attacking boats or playing with them. My understanding is that they are atracted by sailboat rudders because they think its an orca in distress, swimming upsidedown. So they are trying to help this supposedly distressed orca to righten itself.
The shape and color of rudders are very similar to that of the orcas’ dorsal finn, that’s why they perceive it as one of their own.
Maybe painting rudders in white could change orcas’ actual habit.