Ok, then it looks like the various stages operating at the same time - this is a hit or miss problem.
To describe this in detail is a bit much, but to bring it into fewer words, the radio just can't take your audio and put it into an RF signal in one single action. It has to be done in steps, or stages.
The Motorboating sound can be a result of mixing the signals made in one stage of the audio chain - not being kept in one stage - instead it's being added to another.
This is what I caught from your post...
The motor boating sounds all the time lowering power and the dynamike in front
if I start to lower the ssb power with vr11 it will show a difference for the better but still crappy on ssb
Now, knowing you have this sound basically all the time is not good. This symptom happening all the time now EXPANDS this into a potential blown diode problem, where more than one section is processing the signal at the same point in time, not as a separate stage from one into another. It's as if you have one MODE working in AM, but when you switch to SSB, you now have TWO MODES instead of just the one Mode you selected and want to use.
Here's what I would do, do you have a schematic of that 148 around? All I've got is one I've saved from CB Tricks site quite a while ago and I use it often to help me with other similar chassis like the Grant XL as well as Cobra 2000 and the Cobra 142 - but that is only because they use similar (that doesn't mean EXACTLY the same) boards...
Begin your study, don't know the symbols or recognize any of these symbols on this schematic? Then we may be in over our head. I may not be able to guide you.
But if you can - study this JPEG and see if you can locate their references, the Part Numbers on the Sheet - to the Parts on the board - it would be a great start in learning how this radio works.
Let me know how to proceed - if it's too much for you all at once, that's OK, we're here to help you to try and figure this out.