At first I thought it was a (Newmar) DC to DC converter, but open second look, there is no yellow ground wire, which would be present on a converter. Even my old 3 pole Newmar had a center ground. The new units have 2 grounds (one for the 32v side and one for the 12v side).
Additionally, that diagram on the top is the generally accepted symbol for variable resistor, so that's my vote. Not sure what it is used for but could be lighting or some other purpose.
Do you have the wiring diagram for the boat? If so, you should be able to find those wire #"s listed in the schematics. That would tell you the intended (original) use.