1. Where are you going to put the crane? It's a beach.
2. Where are you going to put the ship or tugboat? It's a beach.
I don't know the solution to beached whale disposal either. I just assume that it's really, really gross.
There actually are trash dumpsters large enough to hold this whale. I'm not sure it'd be necessary to tow it out to sea, but maybe that's not as hard as it seems to someone like me who doesn't know the process.
Once it's in the water and floating you can pull it from a boat 50 meters away if you need to.