My thoughts on varnish:
At some point (about 3 coats) you'll typically have achieved the finished look you are trying to achieve. (Almost) smooth, (almost) blemish free, and with some visual "depth." Thus, you could call that done. Yes, it is just a boat and not a coffee table, but remember, the purpose of the varnish is to protect the wood (and epoxy). The fact that a good varnish job looks nice is actually just an added benefit.
Here is my big "However!" At this point in the build your boat is clean, dry, on the sawhorses, and the sandpaper, varnish, brushes, etc. are all out and ready to be used. It will never be easier to add coats of varnish than now. The real trick to maintaining a bright finish is to keep these first coats of varnish from ever degrading (which, of course is a very long time and not achievable). The way to protect the base coats of varnish is to add additional top/sacrificial coats of varnish. The longer you can go before ever having to strip back down to bare wood (or epoxy) the better - and the less overall work is involved.
Salt, ultraviolet rays, abrasion, oxygen/ozone/pollution, micro-flora (mold, mildew, lichen, marine growth, etc.) and temperature fluctuations (expansion/contraction) are things that degrade the varnish. And yep, these are all just a normal part of the environment in which a boat exists. All these things either harden/craze/crack varnish or otherwise try to eat into its surface.
So, some years of personal experience and many varnish pros much more knowledgable and experienced than myself recommend that you add at least 2 coats of "sacrificial" varnish. These protect your base coats and keeps them plastic. I also believe regular waxing (but never wax fresh varnish within about the first 30 days of the final coat) helps extend varnish life. Wax provides additional U/V and oxidation protection for your sacrificial top coats.
Once you put the boat in service, do occasional touch-ups of deep scratches - especially any that might allow water to penetrate the wood. Then, depending upon the usage, climate and storage conditions your boat experiences, expect to do a light all-over sanding (of these sacrificial coats only) and re-varnish with at least 2 top coats every 1-5 years; this needs to be done BEFORE you start to see obvious degradation of the varnish finish. I know that this a big range for time-span, but the differences in the environment experienced by a freshwater, garage kept, often-waxed boat in NY finger lakes as compared to a boat left out on the beach in the FL keys is immense.
I have less expereince with varnish over epoxy (I'm newer to this game) than varnish over bare wood, but I can certainly say that the time and effort spent to maintain and periodically replace varnish top coats is MUCH less than you'll experience if you use fewer coats of varnish, then allow them to degrade to the point of needing to do a complete strip/revarnish job.
In summary, maintaining varnish might be like maintaining clothing (or sails?) - a stitch in time saves nine.