You can see the animals
Look...
http://80.95.161.114/shipsim/forum/index.php/topic,22065.0.html
It is important, go to your Graphics tab in the game SSE.
Then click quality settings.
You should see some boxes which you can tick, one of them should say 'Animals'.
If it is not already ticked then tick it
And to see underwater animals like whales you need to tick the 'Refractions' box.
Obviously the whales you can find ONLY on certain missions, in ANTARCTICA.
The Seagulls can see in free roam at certain ports, for example the PORT OF ROTTERDAM
Hope that helps a bit