[AIPedant]

Orcas could very well be smarter than us, but it is extremely unlikely they'll ever evolve hands to build tools - it would be a radical and crippling change in their skeleton with absolutely no evolutionary pressure to do so. Primates (and koalas) didn't evolve hands with opposable thumbs to build tools, we did so because our ancestors got pushed into the trees. And orcas really need their flippers to be good in the water.