So, here’s what’s really happening in this ad. Four guys leave for a bachelor party in Mexico. One dies in a tragic Tiujuana bullriding accident, and then the other three panic. Somehow they end up muling drugs across the border in the belly of a killer whale kept like the original Free Willy in a dingy Oaxaca aquarium, and what you’re seeing is the end of sequence where they shoot the whale into the ocean where the pickup ship will meet it and take the bales of cocaine strapped to its belly into the boat and into LA for sale on the open market.
Oh, and their friend’s body is safely in the body of the whale. I’m pretty certain that’s what’s happening here.