ummm no not the same at all..... for this idea you'd have to create a new way of flying as there is no way to have an object like a boat fly in mc. flight is already in the game so it causes no additional strain
At this point you are not making any sense. The boot work because minecraft has a command by default that allows a player to fly. The boots simply activate that command for the player that allows them to fly. There is no way in vanilla mc to allow a boat to fly normally.