This method works perfect on the splash.
But the other problem is the sea is so realistic compared to the whale. So just like what I did to the C01S03 storm shot, I add a 'vector blur' to the ocean layer and make it less realistic but stylish.
Also, I add two layers of particular, one fog generated from the ocean plane, the other generated from sky grid, to smoother the and blur the scene.
Still the whale is the huge problem. Vera did the animation before, but the outcome is not really good compared to other element in the shot. So I redo it yesterday night, and this morning, I made a third version, add more subtle movement to the whale based on the second version. Furthermore, in this version, I try to make the S02 and S03 in sequence, so I put the ocean layer of S03 on top 'add' to S02, to add more white foam.
And the render time in After Effect got longer and longer... For 3rd, it took 2.5 hours. My laptop is dying for FYP...