IDK. None of us would even try. It looks disgusting and it is stinky while being cooked.
And note, I am adventurous and would eat whale again in a heartbeat, if I could find it. Also, my personal soul food includes gefilte fish (with horseradish).
Lutefisk is just nasty. If you were starving, had ample cream sauce & pepper and shots of Aquavit, it could be done.
I think some restaurants in Alaska still serve whale steaks................