The film contains no identifiable LGBTQ+ characters or themes. The story centers on the survival struggles of two female best friends and an expat against a vengeful orca, with themes of grief, guilt, and animal captivity dominating the narrative.

The film features no transgender characters or themes. Its story centers on two best friends surviving an orca attack in a remote lagoon while grappling with personal grief, without any exploration of transsexual identity or related narratives.

Female protagonists Maddie and Trish face survival challenges against an orca in a remote lagoon. They sustain injuries during escapes and one stabs the orca with a melee weapon, but no scenes depict them defeating male human opponents in direct physical combat.

Killer Whale presents an original story with newly created characters, including female protagonists Maddie and Trish, and no evidence of adaptations or recasts altering established genders from source material.

Killer Whale presents original characters in an original screenplay with no prior canonical racial depictions, precluding any race swaps.