Offered only as a balance, it's important to understand that ********* is reconstucted from two small portions of a skull and a a handful of teeth. No other fossils associated with this specimen have been located. Granted, that may still happen. Additionally, Ambulocetus is equally as sparse in it's evidence. The ********* fossils are consistent with land mammals, and was found, in its entierty with other fossilized land animals.
Lest i be pounced upon the evidence is located in Science magazine, page 263 in an article titled What is a whale? (1994) by evolutionary scientists (paleontologists, I believe) J.G.M) Thewissen, et al.
We also find that B.J. Stahl writes in Vertebrate History: Problems in Evolution that another well known and complete fossil of Basilosaurus a supposed ancestor of modern whales, that "could not possibly have been ancestral to any of the modern whales".
None of this proves anything, of course, except that there are serious disagreements on this subject as well as most others.
The evolutionary crowd would state something to the affect that this disagreement is how science is advanced... but to construct, out of whole cloth, major missing parts of crucial ancestoral specimens is conjecture at it most blatant, or so seems to me. The disagreements are, somehow, never resolved in many cases. Years and years after the experiments with the famous Peppered Moth standard, there is still no settled pronunciation as to the results, in fact there is still rather violent disagreements, none of which involve other than scientists. You'd have to say that's at least interesting, if nothing more...