my vote would be a yes on the tail, as he's a swimmer, not bad for an attempt at phinhands, and the beak is excellent. Think you need a little more definition on the hands. but the feet look good for flippers and the body is well done.
I agree on the tail, and the hands do need a bit more work. I'll probably do another version at some point (in pencil rather than pen so I can fix up the mistakes!)
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