Mammals have to have sperm at a lower temperature than their body temperature or it doesn’t work. The whale has a wonderful counter heat exchange or refrigeration system to keep the sperm at the lower temperature necessary for reproduction. This system cannot evolve gradually, the system needs to be in place from the beginning or no whales. For the theory of evolution, where a land animal has to re enter the oceans to evolve into a whale, the heat problem destroys the random, slow, unguided mutation progression required!