Thanks for your help, everyone.
We are thinking we'll try the wheel spacers for now, because, as SoCalTom said, the new holes would overlap the old holes, creating a new can of worms.
To answer your questions, the mounting holes are husband error

I'm not exactly sure why he drilled them in the first place (not sure how the axle was originally connected to the boat trailer - this has been his project, I wanted a new trailer), but he says he just measured incorrectly. And the rims do match - we had to buy brand new wheels and tires because the originals were mismatched.