I forgot to add, oil and lower unit get changed before my first trip out the following year. My rationale is that I want fresh fluids to start the year, rather than fluids that will sit through freeze/ thaw cycles. 1) I’m sure it actually doesn’t matter and 2) there’s probably going to be someone telling my why my way is wrong.
Don’t know if there is a right or wrong but the rationale for changing the lower unit lube in the fall is if there is water in the gear case it can damage the gears or freeze and crack the casing.
What I was always told for any motor that is stored for a long period of time that there could be corrosive contaminants in the old oil that could damage the engine parts plus any particulates would settle out of the oil and build up at the bottom of the crankcase.