A British Thermal Unit means one pound of water cooled or heated by 1 degree F. It is around 1000 joules. When rating an air conditioner, what is meant is actually BTUs per hour. It represents heat moved from the cold side to the hot side in an hour.
The amount of cooling power is the amount of heat times the difference in temperature between hot and cold. The capacity in effect depends on the amount of heat moved AND on the temperature difference it has to move it through. Bigger temperature difference, less cooling.
If the hot side is at 120 deg and the cold side is at 50 degrees (fairly normal numbers for a roof unit) then 16000 BTU will cool around 230 lbs of water by a degree. If the hot side is at 90 degrees and the cold side is again at 50 degrees (fairly normal for a water-cooled unit) the the temperature differential has been reduced to 40 degrees and you can cool more like 400 lbs of water by a degree.
These numbers are ideal physics, from that place where objects are always spheres and everything else is vacuum, but they do indicate that it is worth looking at the actual performance of each kind of unit.
My actual experience has been that, in Florida, marine units work better than air units, by a large margin. And, you cannot live aboard down there without air. That said, most of the boats in my marina have window units from Home Depot mounted in cabin windows or the like. And, I have a small (6000) btu "portable" unit that won't cool at all if the sun is up, but does keep the boat dry.
1975 32' Flybridge Sedan, twin Perkins 6-354 diesels, 1:1.53 velvetdrives, 16 X 19 props. Merritt Island, Florida