Out-of-universe: scriptwriter cameo
Allociné, one of the French "reference" sites about movies, lists scriptwriter Luc Besson as the "boat owner" (as a cameo). I didn't find an interview or something confirming this, and all the further articles mentioning the cameo seem based on Allociné's page. I'm not great at recognizing faces, but there is a similarity, when comparing to this photo from 2000, the year Taxi 2 was released (photo source: INA).
In-universe: he's no one
In-universe, the guy appears to be just a playboy with no luck on this day. The missile had to go somewhere and it made for a funny joke (and a cameo occasion).
The guy doesn't come back in any of the Taxi movies, and even in Marseille's history (the city where most of the Taxi movies take place), I don't know of any particular boat-owner guy the franchise would have been very prone to make a joke about.