This gets trickier as ocean animals use tentacles and/or bites to attack, which means a lot of piercing. While running KE becomes less applicable to combat.
Yes attack potencies for animals have been discussed before and we decide that only large animals that actually uses tackles or ramming to attack will be available for using running KE as attack potency yield.
Back to topic, some people may wish to state out their sources where their standings of skill crushing come from and how the yields are derived from.
Yeah, ocean animals are a bit trickier, but at the same time, whales jumping out of the water can cause massive waves that can often topple small boats, some of them are large enough to cause damage to boats as well.
As for skull-crushing, these are the following articles we found:
This (520 lbs or 2300 newtons, second link is the OG source of the 520 lbs value for skulls which the news articles took, but the problem is, this is for an unprotected child's skull and it's for bike helmets used by children, this is not the value for the skulls of adults)
This (This states a slightly higher value of 3492 newtons or 785 lbs, but then there's another problem, this is for fracturing the skull at its weakest points at the temporal lobes, and it's only for fracturing, not for complete catastrophic failure where the entire skull gets shattered)
This and
this (second link's archive.vn link
here because paywall) (As it turns out, the 520 lbs number was later corrected to 1100-1200 lbs of force. It also mentions another value for the skull's maximum pressure limit, 6.5 gigapascals)
This (Reddit link but apparently its true source is Fight Science National Geographic, where apparently in one episode they stated that one dude could easily survive being struck in the head with 2100 lbs of force whereas other peoples' heads would shatter, which tells me that not all skulls are the same)