All vessels -- boat, cargo ship, and tank ship -- have the same amount of health points (600). I realize that balancing is quite hard to do, especially if you have a multitude of mods installed and some mods assign values to entities that throw everything off. This mod, for example, introduces sniper turrets with 80% resistances against fire, explosion, acid, and physical damage -- and 800 hp. That may seem appropriate in a way because sniper turrets use 5 gun turrets + some steel in their recipe -- but then, your huge ships have just 75% of a small turret's health points, and that really is ridiculous.
Not sure how to go about it. There's realism (big ships should have more hp than other vehicles, and even the vanilla locomotive has 1000 hp while in reality, some ferries carry whole trains) and certainly more than some turrets, so something like 10,000 hp for the big ships would seem more appropriate; but there's also game play to consider, and with that much health, the ships would be almost unsinkable. However, I feel some balancing is necessary, at least for the items introduced in your mod (let's ignore mods like that assign too high values, like the one mentioned above): the big ships should have at least more health than the small boat.
I'm very interested in your opinion on this. :-)