I like it mate, as you know...
A couple of things:
The spray coming off the whale seems to be too dispersed. As in its just going all over the place.
I think it should be more directional and much much much finer particles and lots more of them.
I think there needs to be some form of ripple action on the surface.
There is no foam or any residule splashes happening on the surface.
I think the main chance you would have for a glu3d entry is something that you couldnt do without a fluids simulator, or something that would be a very intense time consuming process if not done with a simulator. This thing looks like there is no glu3d action happening whatsoever.
Good luck with it mate, looking forward to see how this helps you with your beer scene.