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Have a look at dolphins playing with bubble rings - https://www.youtube.com/watch?v=bT-fctr32pE - and making labyrinths out of suspended mud to catch fish with - https://www.youtube.com/watch?v=bzfqPQm-ThU

We are talking about Whales not dolphins. Dolphins have always been the subject of researches for their higher than average intelligence.

Don't forget that pretty much every part of your's and a whales body has nerves in it to detect pain & contract muscles.

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.

Whales can do the DSP for sonar, humans can’t.

there are blind people who can use essentially echo location to get an idea of their surroundings.