I don't buy it...
The "taller mast" theory, that is. The boat that is going to get hit is the boat that is giving off the most attractive ions. That could be the boat with the tallest mast, or could be the shortest. Or it could be the power boat, or the power transformer nearby. Lightning will jump, and if several boats are connected to shore power, they can all be damaged. So it doesn't have to be a direct hit, but most people assume it was because they sustained damaged. Truth is, very little is known about lightning strikes, and almost anything can happen. Count on losing your electonics for sure. Another common result is lots of little pin-holes just above the water line. Or it can blow out a through-hull. There is no sure way to avoid it, but prepare for the after-effects by having wooden safety plugs near every thru-hull.