NPC numbers for attack bonus, HP, AC and spell DC usually scale slightly differently than they do for PCs. What I do when I create custom NPCs is look at existing statblocks from level appropriate monsters and patchwork pieces together.

I’d love to see another pirate/sailing adventure. PF1e had skulls and shackles, but 2e is currently missing something to fulfill the same fantasy.

That being said, the ship should stay relevant until the end, not be thrown away like the circus in extinction curse.