I agree that every life form is valuable and none must be wasted. Again, nobody needs to hunt whales. Whales are a part of the natural balance. They eat massive amounts of food because there is a balance and there aren't that many of them. Killing them needlessly IS wasting them.
I don't see how killing something to eat is wasteful?
You can equally argue nobody needs to eat beef, chicken and pigs.
I think the average whale has a much better life than the average factory farmed chicken.
Anyone truely interested in relieving animal suffering would do a lot better to concentrate on the big picture - hw many chickens a year are factory farmed and killed in America? Tens of millions? More? Makes a few hundred whales a year pale into insignificance.
If you think whales are too intelligent to be killed (never seen any evidence of that myself) then I think you should focus your attention on the bush meat trade in Africa... many more monkeys are killed each year than whales. Or how about the Koreans and Chinese who eat man's best friend, dogs? Or French who eat highly sensitive and intelligent horses?