Jumping over it is just bad and shows no respect.
Just like in the len10 vid you could jump "over" in a manner than going to send you down wind and never put the whale in danger but give you one of the best experiences of a life time.
If given the opportunity and right conditions I would do it for sure.
I agree with both Toby and Plummet. Jumping directly over a whale I disagree with. Jumping off to the side where you carry far enough away and down wind would be ok.
But...whales tend to travel in pods so I would be ultra cautious about other whales where my landing will be. If it looks suspect then I wouldn't do it. I would hate to come down on top of a blow hole of a surfacing whale I didn't see just 4 seconds before I boosted.