Here is something to ponder...

An Orca's brain is quite a bit larger than a human's brain, and it has higher inter-neuron connectivity and cerebral cortex folding density.

In the ways we currently measure intelligence in a physiological sense, Orca's are a superior intellectual being.

We know that higher intellect beings exist on a different level of sentience than lower intellect beings, and so we can say that the Orca exists on a higher level of sentience than we do.

And just like a dog can never comprehend the mind of a human (because of this higher level of sentience) , humans can never comprehend the mind of the Orca.

That also happens to be one of the attributes of a god. A superior being that you cannot know the mind of.

So we have this physically and intellectually superior being swimming around the ocean that will chase, catch and skin a seal alive just for fun.

And for us humans this sets up a serious cognitive dislocation. How can a being superior in every way to us, even god like, do something we consider cruel and immoral?

Something is broken in either our understanding of how this universe works, or in how we define sentience.