great questions and observations, ziggy! The sound intensity also has an impact. I think whales/marine mammals can also get accustomed to some sounds.
Humpbacks talk in the 100-350Hz range; but can hear in the 30-8,000Hz range. Toothed whales (e.g. orcas) have best frequency of hearing between 80 and 150 kHz and maximum sensitivity between 40-50 dB - but can hear in the 80-25,000Hz range; often talking in the 6,000-12,000Hz range. Seals, on the other hand typically have a high-frequency cutoff in their underwater hearing between 30 and 60 kHz, and maximal sensitivity of about 60 dB; but listen in the 100-40,000Hz range.
What about the sound sources - intensities and frequencies?
Sounders typically operate in the 50-200KHz range; or 50,000 to 200,000Hz range at 250-500Watts. Not sure how watts translate into dBs; but 140dB = 100watts/m2 - and the sound is radiated downwards towards the bottom in a narrow cone of 10-20 degrees. It wouldn't be too many meters below the boat when the sound energy decreases exponentially - and more importantly - The frequency is far above most marine mammals hearing ability.
A zodiac/outboard transmits sound in the 5000-6,300Hz range at ~150dB at source; while a tanker 100-225Hz range at ~180dB at source. SOURCE: Richardson et al. (1995).
https://www.sciencedirect.com/science/book/9780080573038
A 195dB noise at source will be attenuated to ~129dB at 2km in the ocean; a 180dB noise will generate a response from marine mammals at 5km, but be undetectable within background noise at ~45km.