Mystifying and intriguing at the same time. If you hadn't said what it is (I.e. if I had come across this in a gallery), it would be even more mystifying and intriguing. I would not have guessed "whale".
The treatment you have given it is macabre with the blood red scythe of a fluke(?) against the B&W background.
I like it as is, but did you make another exposure from a lower camera angle? This would decrease the expanse of shallow water and increase the expanse of sky, possibly heightening the drama you've created.