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The amount of mass inside the universe has stayed the same, it just moved from the boat into the black hole.

You're really bored at work one day so to entertain yourself you create 1kg of antimatter along with 1kg of matter. Has the mass in the universe increased or stayed the same?

The mass of the observable universe has probably changed a lot by the time the bowling ball hits the bottom.

I'm not sure what other effects I should ignore, but the mass would increase. The ball gains relativistic mass as it accelerates towards the black hole.

PS: Assuming the boat isn't falling too (it's still in orbit), dropping the ball does nothing. You need to decelerate it (reduce it's orbital speed) for it to fall into the black hole.

You drop a black hole the size of a bowling ball into a frontier AI startup.

At what point does NVIDIA give you $200bn?

At the point nvidia's office becomes part of the accretion disk.