Wind direction is the same for both: it's where the wind is coming from, not going to. Upwind and downwind have the same meanings, as does "into wind". Sailors, however, also have the terms "bear off" (or "fall off"), which refers to turning away from the wind, and "head up", which refers to turning into it. In sailing, "up" refers to "into the wind", but "down" refers to "into the water"!
Both understand the term "lee side".
Sailors use nautical miles and knots. But for wind speed they may use "force" rather than a numerical value; wind "force" is determined by looking at the effect of the wind on the water, trees, etc. An afternoon sea breeze will usually be around Force 3 to Force 4, or 8-15kt. Gale Force, or Force 8, is 34-40kt.
"Forward" and "aft" are used by both sailors and aviators. But verbal relative bearings are converging on the "clock" system used in aviation ("traffic, 4 o'clock") and moving away from the more colorful older nautical terminology ("vessel, abaft the starboard beam").
Navigational concepts - heading, bearing, track, range, speed, ETA, magnetic deviation - are almost all shared, but boats do not have instrument approaches (that I'm aware of), while tacking upwind is a uniquely nautical concept.
You "stall" a wing, but "oversheet" a sail. If you stall the keel (a phrase not widely used in sailing) a sailor will say you are "pointing too high".
A "rudder" does the same thing in either a boat or an aircraft. Although sailboats rarely have pitch trim, it's quite common in large powerboats.
"Battens" in a boat sail are also seen in aviation - but only in hang gliders, which also used to refer to the "luff" but have now adopted the aviation term, "leading edge".
"Turnbuckles" are familiar to sailors and aircraft riggers alike.
Both glider pilots and sailors refer to their craft's "polar", but mean different - and yet related - things by it.
Aviation, too, has non-obvious terminology: "variometer", for example. But, better, it too has phrases like "Lazy Jack" that are clearly derived from English, but have no obvious meaning. "Dutch roll", for example. Or consider "yaw string", "flight level", "Johnson bar", "Kollsman window", "drag strut", "pitot tube", "power curve", "stall strip", "squawk", and "spoiler". Aerobatics is rife with them: "Lazy 8", "barrel roll", "hammerhead", "avalanche", "split S".
And, of course, then there's "Lomcevak".