If I may take the liberty of answering in Gonzo's absence:
Because fuel and oil are variable weights. They are poor ballast as they vary in weight between full and empty.
This is a basic application of principle, perhaps something is missing in translation???
The center of gravity and the center of lift /bouyancy coincide when a boat is at rest. This is not the case when planing as the forces that exist when moving, aerodynamic drag, skin friction, thrust, etc have a vector that is not vertical.
Consider the case of 2 axis force loading for simplicity.
If there are forces that are not acting only in the Y axis, vertical, and there are forces that have a vector that are acting in the X axis, horizontal, an object at some speed, can only have dynamic stability when a couple is introduced. (dynamic stability being a constant speed with no body rotation)
We had some advice when we started our first 21 foot jet boat from the national sales manager of Berkeley pump back in the 80's, and that was to put the fuel tanks at the back of the boat.
Our standard configuration was the engine, pump and heavy duty intake weighing close to 1000 pounds and up to 50 gallons (350 pounds) of fuel almost at the transom.
I agree that the center of gravity of the boat changes as the fuel is used up but disagree that the center of gravity of the fuel tank with fuel has to be at the center of gravity of the boat