Dog and Orca
Hoax Museum says this is real. It might be the name "killer whale" that creates a bias. If this were a picture of a bottle-nosed dolphin and dog, I wouldn't doubt it for a second.
Secondary issue: I'm not trying to be insensitive to Indians but if a Christian group claimed a whale was the reincarnated spirit of one of their leaders, I'd argue for calling in Janet Reno and the ATF. It's no stupider than claiming the Earth is only a few thousand years old but it's a shame that a whale's welfare is even partially affected by religious beliefs.