Two California entrepreneurs are developing an IT services business plan that reads like a CIO's paradise: sharply lower IT prices coupled with easy access to software and engineering outsourcing developers just a short boat ride away. It's the "Code Boat," a plan by David Cook and Roger Green, the founders of SeaCode. Their venture calls for staffing a cruise ship three miles off the Southern California coast with customer IT specialists and then making the ship available to IT headquarters staffers through a short water taxi ride. "We're getting a good reception," said Green, a veteran software developer and executive....