The actual count of boats off of St Barth for New Years was 331. That probably included small sailboats as well as megayachts. From Le Weekly, the St Barth English-language newspaper:

"Then on December 31, for the New Year’s Eve celebrations, no less than 331 boats were moored in the harbor,including a small cruise ship on the buoy used by oil tankers. Plus nine boats at the commercial dock in Public."