Prior Luhrs owner
OK, just to be clear, Luhrs boats are not in the same class -- fit and finish -- as Tiara, Albermarle, and Cabo. Talk to the Luhrs guys -- they'll be the first to admit it. But I think of Tiara, Albermarle, and Cabo as BMW, Lexus, and Mercedes. And you pay BMW, Lexus, and Mercedes prices.
A Luhrs is more like a Ford or a Chevy. Pretty well built, reliable, but you're not going to get the fit and finish and the high quality cosmetics that you'll get with the Tiara, Albermarle, and Cabo.
I had a Luhrs 32 Open for five years. It had twin Yanmar 315 diesels. From MDR, I took it to Catalina and to Santa Barbara Island (and in some rough water, too). I also took it down to San Diego and made a number of trips offshore chasing tuna, tails, and dodos. I even made a few trips down to Ensenada.
My experience -- the boat was well-built where it counts. Yanmar engines, Groco strainers, Jabsco pumps, Rule bilge pumps, and Racor fuel filters. Engines ran reliably. Fiberglass was structurally sound and thick, though the finish was rough.
The areas where I had issues besides the fiberglass finish that I already mentioned: the stainless parts on hatches were lower grade and started corroding after a while; the cabinetry was cheaper grade and not as nicely finished as other boats, the shower fixture and faucets were lower grade and needed replacing after a few years (with the exact same parts available at West Marine); the lights were plastic and not metal; and various other nits that you won't find with a Cabo or Tiara. The one mechanical issue was that the bolts were a little short for one of the arms that connected the rudder and they loosened, becoming disconnected. But we corrected that problem the first year.
You might want to check out David Pascoe's review of the Luhrs 320 (the prior version of the 32 Open). He's a boat surveyor.
http://www.yachtsurvey.com/boatreviews/luhrs_320_open.htm
One more thing. The Luhrs customer service was pretty good. They've been in business a long time and it was pretty easy to get replacement parts directly if you couldn't find the part at West Marine. But in five years, the only parts that I ordered from Luhrs were a new tower control cover, a new seat cushion, some specially sized toggle switch covers, and a bait tank lever. Everything else was available at West Marine.
Bottom line, if you're independently wealthy, strike Luhrs off your list and focus on a Cabo or Tiara. If you're in market for a used boat, you can probably buy a used Cabo or Tiara (four-five years old) for the price of a brand new Luhrs. But if you're in a brand new boat mode, then look at Luhrs.
One final thing, I bought my Luhrs new in 2001 for $200K. I sold it in 2006 for $165K. Yeah, I had to pay a broker's fee and I made some upgrades. But the Luhrs held its value pretty well over five years. (Your mileage may vary, particularly if you get gas engines -- which no one wants after a few years.)