Re: 300 Hp engine vs 260 - how much more gas?
If these are both EFI's, you will not see that much of a difference if you operate at the same speeds. They weigh about the same, so the horsepower required to maintain say 30 MPH will be very close with the 300 using slightly more. The main difference is if you USE that horsepower. If you go faster, you will burn more, if you accelerate harder, you will use more. There is a lot of control of this with your right hand . . .
New boat? Most would argue get the the 300 (I would) as you will not tire of it as soon. Cost differences? If this is a MPI 5.0 260, it will push that 21 footer very well though. Good luck, and welcome aboard!!!
Oh, oh . . . Drive difference?