CITIZEN SAILS AND SALESRetailers helped boost Citizen to its best year ever in 1994. Citizen thanked 500 of them in the sea breezes off San DiegoMore than 500 retailers got as close to an America's Cup yacht race as possible without getting wet in March. Aboard the cruising yacht S.S. Hornblower just off San Diego, Cal., the retailers closely followed two of the three U.S. yachts battling for the Citizen Cup to represent the U.S. in the America's Cup finals in May.The retailers were winners in Citizen's incentive program, in which every Citizen or Noblia watch sold between Sept. 1 and Dec. 31 was an invitation to enter an additional ticket in the grand prize drawing. The more watches sold, the greater the number of possible entries.Citizen, the official timer for the America's Cup and one of the leading sponsors, treated the retailers to four days in San Diego, covering their air fare, m