I think being able to mothball new ships directly, only to have to pay in terms of time and possibly MSP later would be something not exactly uncommon. It's not super uncommon for nations to practice what is essentially total defense, where while the active military isn't super big, the wartime military can quickly ramp up to meet actual wartime needs. There would indeed need to be a sufficiently long time penalty so that you would generally need to have some fleet presence for dealing with the occasional precursor and whatnot, as well as executing defense in depth for any initial attacks.
Potential mechanics may include not contributing to PPV, reducing maintenance cost to 1/3 to 1/10th, same with the tonnage maintenance (this way you still have an upper maintenance tonnage limit, but you aren't paying as much for ships you won't be needing in the near to medium term future), but also possibly requiring twice the normal overhaul MSP and maintenance capacity when reactivating, or requiring reactivation through shipyards, and requiring two to three times the normal overhaul length one would otherwise require. Possibly even a fixed time, meaning you can't simply reactivate your fleets every time you encounter a small precursor base then go smash with three hundred ships and then put them back to sleep. The cost of reactivation can easily be scaled so that it would cost more to actually reactivate any given ship an x number of time over a certain number of years than simply keeping it working. It allows for a wartime stockpile, like both superpowers have (or had), with hundreds of tanks, and thousands of military vehicles sitting, waiting for the day they are either needed or scrapped.
People should not forget that even mothballed ships and vessels still receive regular maintenance, albeit more rarely, and of the more preventative kind. You can't simply park a car and expect it to run with regular maintenance after ten years.