The one point I reckon should be made is about the 'freezing' side..... when the engine's run in the water, there's salt going through with the water, which in theory would help prevent stuff freezing inside. However, I always flush my engine out with fresh water after every trip, and with the few really cold days that we had last year, I was concerned about that freezing inside the engine somewhere, expanding, and doing some damage.
If I remember right, the Suzuki manual also talks about this too, but doesn't give any ideas how to prevent it which is really handy
What I found out last year, was after flushing the engine out with fresh water, lifting and dropping it on the tilt a couple of times seemed to clear the whole thing out of water from what I could tell. The first tilt, there would be a load of water come out the 'piddling hole' and exhaust, the second tilt there'd be a bit more, and the third, there'd be no more water leaving the engine. I assume from this that there are a few traps around the block where water can build up (probably not very clever), but by lifting and lowering engine it seems to get rid of it.
Finally, I'd leave the engine down so any water left 'should' drain out the bottom - I guess that if there's dribbles left, they could freeze, but as long as the best part of it's gone, it shouldn't do damage.
I'd be interested to hear if anyone else does anything similar to the above, or am I just being picky with the engine again?
Apart from covering over in winter like I do all the time anyway, I can't see anything else you have to do really. I ran my boat throughout December onwards after picking it up from new last year and didn't have any problems at all.