I'll try to help but need more info. When you say pulley ratio..I assume you mean drive ratio for the blower. I am going to assume this is a "lake boat". A 14 is so big and pumps so much air that I would think 1 to 1 (or straight up) drive would be plenty for you. Timing is 34 degrees no matter what you run. Locked out distributor (no advance) is best. Less than 34 degrees causes exhaust temperature to rise at a rapid rate. More than 34 you run risk of hurting parts. I am speaking from experience here.
Sparks plug gap depends on ignition system. Magneto's like .018 to .020 gap due to weak spark at cranking speeds. But I have never run the MSD so somebody else may know. I hear they are very powerfull so you may be able to run wider gaps than Mallory or Vertex mags.