Yes i have unfortunately seen this before! It is a fairly common issue with other manufactures. Those are called Gel Voids! My 2014 Malibu was riddled with them, my 2015 Malibu, had 3.
You are 100% accurate in your description! When boats are built, the first step is spraying the exterior gel coat. Step 2 is adding fibreglass, traditionally, fiberglass is put in place, either mats and/or chop gun, then sprayed with resin and backrolled. If there is not quite enough resin, or the person backrolling does not apply enough pressure, you get air pockets. Then at a later point, holes in the gel.
The GOOD news is they are easy to fix, and usually an isolated thing. So having 1 void does not mean the hull will be prone to more, it neans the person missed that one area.
The absolute best way to avoid these.... VACUUM INFUSION! There is one wakeboat manufacturer doing this right now.... CENTURION/SUPREME!
This is a void from my 2014 24MXZ