Most important is to get the shot set up so the bullet doesn't have to go through water. You don't want a bullet that is likely to fragment getting through the skin and fat. In the Western Arctic, the routine is to harpoon the whale to get a line and float on it, then shoot it. In the East, it is more common to shoot the whale, and then try to get a harpoon in before the whale sinks. Struck and lost rate in the East can exceed 50%. Research being done in Baffin Region suggests .338 with Barnes solids is superior. Pointed fmj bullets tend not to penetrate in a staight line, blunt nosed ones are much better. As far as beluga harvest goes, so many have been taken on the east coast of Hudson's Bay that the folks there were asking to come over to the west coast, where whales are more plentiful. I've never had fresh whale meat, although I've had smoked whale and whale sausage from Greenland, and it is good. Mattaq - the skin and fat layer is a delicacy; some folks prefer narwhal to beluga or vice versa. Often served with soya sauce. Chewy, crunchy, bit of a fish taste, hint of a coconut flavour - at least I think so. In some places it is only the mattaq that is eaten, the carcass is abandoned, unless there is a need for dogfood.