To me, it looks like the tail end of what ever the animal is instead of a head end as it gives the illusion of. It is not inconceivable that the fins of the tail of a whale were eroded or consumed in some fashion. The section in what I think most are thinking is a head/neck is actually the end of the tail with a bit of flesh still attached, see this comparison to a whale skeleton taken from the rear:
I am going to go with whale on this one.
Photo Source
edit on 4/10/2011 by UberL33t because: photo source



