Which one is looking better
I like both of them
rendering water less dense and crystal clear comes with so many hurdles, which are usually escaped due to dark ocean shades
the boundaries need to be so clean, and the extrude has to be clean, and so on more
I didn't hoped this much progress from me crossing all the things that this project given and solved
the thing that kept me driving forward is ease of doing fast iterations from the software.
I attached 2 versions of images will post soon
and the low version of the splash which is earlier low res version.
upcoming render is progressed in sims, hurdles in making crystal water look and camera animation
I am using the default shipped particle fluid surface node up to the base meshing, later on developed node chain to extrude sides and depth.

whale model animation https://fab.com/s/45f14c278bf8 [fab.com]

rendered link: https://youtu.be/a3neQSvv1DM [youtu.be]
feedback is always appreciated.

I like it, I just watched several videos of whales jumping and the only thing I would say is that the amount of water seems a bit thin to me, all the videos I watched shows that when whales do that type of backflips, they hit the water flat on their back, and they displace a huge amount of water, one last thing, the water shader seems a bit light, to me, it feels like the whale is swimming is shallow waters, but other than that this is really well done!

Here is a video showing what I mean...