I would set it back to AI worker sea, just incase it thinks it can only impove land tiles (no wait you said it works..), the other thing to try would be to increase the AIValue number, I think it is that, there is power and value I think... if you increase it's value setting the AI may be more likely to build it, it is one of the things to experiment with anyway, the other thing is the computer may not think the sacrifice is worth it for the reward, but I don't know.. the other things to try may be removing sacrificing, or changing the cost of the boat..