I have about 80 hrs on my 2017 SPX 190 OB... and yes, it's suffered from a bunch of tiny cracks in the gel coat throughout various "corners" of the boat. Also, my transom had bigger cracks and rust spots where it was poorly repaired after being damaged during manufacturing or delivery.
I've since taken my boat back to MarineMax twice to have them fix the cracks under warranty. But they've done a total crap job fixing the cracks, and in the process, damaged the boat further. So now I've just given up on the cracks that are continuing to form.
The service manager in charge of warranty claims at MarineMax told me that the tiny cracks in the corners are par for the course — that he's seen them on other recent-year Sea Ray SPXs.
And on a somewhat related topic, I just had all of my cushions replaced under warranty. All of them were starting to turn pink along sew lines. Again, the service manager said that this was not abnormal for late-model Sea Rays. Mine was one of a handful of Sea Rays that he re-cushioned recently.