Also some people have argued that fish can't feel pain or are less sensitive to due to their lower nerve density from my understanding. A whale is a mammal so I would assume it's going to have similar nerve density. Which means the brain has to be able to take input from a larger volume of body so that brain in large animals would make sense to be larger.
The intelligence comparison is a little bit too simplistic though. How do you define intelligence? Are we humans really "more intelligent" than whales? There are a lot of human behaviors that are not intelligent at all, and which seem to be a lot less intelligent than what whales do (and pretty much any other animal on the planet for that matter).
I think the answer to most (though not all) of these questions is no. Just because a body is bigger doesn't necessarily make it more complex to control surely? For the most part large mammals have the same number of muscles and bones as a small one, and past a certain body size eyes don't get particularly larger.
I seem to recall that even very large dinosaurs could have comparatively tiny brains compared to mammals - did they control their bodies clumsily and observe the world much less acutely than mammals?
So I have always found this explanation a bit suspect - it is a "just so" story because we observe that whales and elephants don't seem all that smart yet they have bigger brains and bodies but that doesn't make the explanation true by itself. Has there been any actual research that supports the hypothesis that large bodies require bigger brains to control?
How the mammalian brain divies up this process depends on enviromental factors and the body plan. Dolphins and whales have specific parts of the brain used for ecolocation and the water pressure affects the volume of the brain. Elephants have larger areas devoted to using their trunk. Aye-Ayes have large visual cortices as they hunt inscets in the dark for food.
More body mass means more nerves that need to send and receive information from the central nervous system.
So even assuming a constant amount nerve endings in cm^3 of flesh between whales and humans a whale will have significantly more.