Whaling is a specific type of phishing attack that targets high-profile executives or individuals within an organization, often with the intent to steal sensitive information or gain access to their accounts for financial fraud. The term "whaling" is used because it targets the "big fish" of an organization. Given that Sam identified the targets of the attack as high-profile executives, the described scenario is indicative of a whaling attack.
References:The CREST CPTIA curriculum includes a section on different types of phishing attacks, including whaling, emphasizing the strategies attackers use to target individuals based on their roles within an organization.