Killing whales
Right now killing whales in a "straight fight" is impossible. They are ridiculous stat monsters that break boats. The only option for killing them is luring them to land and cheesing them. While this isn't really the major issue most players have with whales, it's definitely an aspect that makes the game feel cheesier. Lets convert them from being "fightable" enemies and give them unique mechanics.
Harpoons: Whales are now immune to being aggroed and passive. To kill a whale, you marksman throw a harpoon at them which hooks your ship to the whale and starts bleed damage on the whale. The whale will then flee, dragging the whalers behind it until it dies. More harpoons can be used to speed up the process, but harpoons should be expensive in some way so that you don't just throw 30 and kill it instantly.
Boat Damage: Rather than outright attacking and nuking boats, we can incorporate this bit of lore by making orcas "curious" when they're near boats. Following the boat and occasionally running into it for a chunk of damage.
Seasonal: Winter still doesn't have a lot of content compared to the other seasons, maybe make whales only spawn during winter and significantly more frequently during that time. This reduces the incentive to bot them, and this is especially important since the harpooning mechanic should make the content available to more players. Whaling would become a winter industry available to anyone who can afford harpoons and a knarr for the hunt.
Rebalancing the products
Whale meat and curios cause a problem in the game: they're so strong that they obsolete a large amount of food/curio content for groups able to get them because they're so good. Some content invalidating a bunch of other content isn't fun, we like lots of content!
Option A) I think many players would like whale meat / curios toned down. It's much easier to balance one outlier than it is to bring everything up to usefulness if balancing is being done manually. Reducing the values notably would be better overall especially if whales become readily (albeit seasonally) available at the same time. Cutting whale values in half would still keep them relevant I think: But faction boys can give a more informed opinion on that.
Option B) Keep whales as they are, but Harpoons cost some strange/special metal that only comes from very deep mining. Possibly an upgraded form of steel made with a special coal only found on L9. If we're going to obsolete other content, can still give that content a time to shine before whales become available.