If you ask that question sincerely then you are too thick skulled for anyone to try and answer...if that is not the reason you ask [which I suspect it is not]then you are too soulless to bother answering.
Assigning a special significance to whales as opposed to deer, cattle, bunnies or any other animal makes no logical sense. You are operating on emotion.
I've seen plenty of whales. I live on the seacoast and have cruised the ocean for 50 years in my boats and others. I have friends who have been hit by whales, damaging their boats. I've been lucky enough to avoid them. I don't see any reason to believe they are better or worse than any other mammal we consume daily.