It turns out that
it was astranded whale shark in Boljoon town, a municipality next to Oslob in Cebu.
My own whale shark encounter in 2011 in Donsol, Sorsogon taught me the basic rules prior to seeing one.
"Swimmers should be 3 meters from the head and body of the butanding; 4 meters from the tail. No touching riding or restricting the movement of the butanding. A maximum of 30 boats at sea at any point in time. One one boat per whale shark, with a maximum of 6 swimmers per whale shark. Maximum of 10-minute swim with one whale shark. Flash photography is not allowed."
Poor stranded whale shark.