I am sorry to read of this accident--very unfortunate all around.
That photo, which I agree shows a dangerous situation, does NOT show a whale watching boat from one of our, Costalegre Eco-Adventure´s, tours, NOR one of Arturo´s. Arturo and I have the only official whale watching permits issued by the Secretary of the Environment for whale watching in Tenacatita Bay. We attend annual safety and scientific training each year and submit an annual report in order to keep our permits up to date. We always do our best to respect the established safe distance from the whales and to only approach them from the side and behind the direction they are traveling. If in doubt about whether a tour operator is licensed to do whale watching, just ask to see the permit.
These types of accidents are extremely rare, and even more so when proper precautions are exercised. But obviously they can happen.