27k isnt too bad but believe you can find better deals out there. There have been reports of brand new 05's going for 31-32k. I would go the 05 route to get the .456 gears (vs .411 04's) and knock sensor.
Yes, you can tow with a RC and a pair jet ski's should be no problem.
vtcoa.com tends to have a few trucks for sale and other good info.
Good luck with your search
