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"Nice boat." is a meme/neta originating from 4chan, which was then cross-pollinated to 2ch and the Japanese internet community. It originates from the anime School Days; several broadcasters refused to air the twelfth episode, arguing that it was inappropriate considering recent events over a girl murdering her father with an axe. One station in particular (TV Kanagawa) aired a scenic nature program instead. One of the scenes in this program features a boat on a lake, hence the phrase. The phrase didn't really take off as a meme until the last episode aired, with it ending... on a nice boat.
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