We can have a spanish speaker (or speakers) sit down, feed us with hours and hours of content (heck, that's already there) and then work with AI to try and create a black box interpreter that can turn spanish to english.
Has anyone done this? If the goal is universal translator why not start off with a simple case?
My worry with trying to do this first with whales or other animals is we don't know the answer. Nobody can look at the whale AI translation and say "You know what, this was a good translation". Sort of the "Mars attacks" problem.
All this said, I do recognize that this creates a "human bias". The way humans talk may not readily translate to animal speech (But perhaps it would for other simians?).