Kite boarder resting or waiting for more wind. Looks pretty calm out there. Or a garbage bag half full of water catching the wind. Or the Kracken. Or a photoshop, but it's not a marine mammal of that size breaching that far, that close to the shore. JMHO
yes, now that you say that it's like it magically changed into an object that can't be anything other than a standard looking seagull. Weird gullible eyes. . .