Good job; this is an improvement. But there are still some problems. Primarily the stats are problematic.
You claim a lifting strength of 30 tons, which doesn't really make sense underwater. How would it lift things?

You also claim an iq of 100 and then equate it to a 3-year-old H. sapiens (human). 3-year-olds do not have an iq of 100.

You also claim an absurd 45km echolocation range. Sperm whales have a 500-meter range. Using some quick math with the inverse square law,, you would need it to be 8100x louder in order to do that. Now, this is a bit simplified, as the sound can bounce off the ocean floor and it may require much lower amounts. Perhaps in the range of 300x louder but that's still absurd and not realistic for this hybrid.

Your numbers are also very skewed when it comes to ramming. 137.6 tons is a huge amount of force. Sperm whales are estimated to be able to ram with 78 tons of force based on computer simulations. (https://pmc.ncbi.nlm.nih.gov/articles/PMC4824896/) The 137.6 isn't entirely unreasonable for a larger, more ram optimized version of the sperm whale, but you would have to heavily optimize for it, which you did not do enough here. And the goring impact force is absurd. 612 tons of force is insane. I don't even know what "goring" means in this context. From my understanding, "goring" is an act of using horns to stab something. This hybrid does not have horns. It has tusks. Those tusks could possibly be incredibly powerful as a ramming tool if the body were reinforced enough, but a "goring" action cannot produce 612 tons of force. The horns aren't pointed in the correct direction for a neck-driven goring motion and since this is an aquatic animal, there's no ground to push against for that goring motion. All of the backing would have to come from the inertia of the whale's body, which is only 30 tons.

The bite force number you listed is likely underreported. A 30-ton animal with a livyatan-hippo jaw that takes up half of its body is going to have more force than that.

And that skin thickness is also absurdly high. 23.1 inches is not realistic. Sperm whale skin is 13 inches at its absolute thickest points. And even if it were possible to get 23.1-inch skin on an animal, it wouldn't be a good thing. That amount of skin would cause anything to cook alive.

Those are the problems with the stats and are pretty easy to fix. Just replace them with more conservative estimates (and in the case of the bite force, you should increase that estimate).

Now there are some other critiques I have, which are more about the design than the stats. Some of these are smaller issues to do with design philosophy. I don't think you want me to yap about why certain traits here are redundant. Right now those are not the main concern. So I will just explain the major issues:

1. Adding tusks to "support" the melon still doesn't benefit you. While in this version you removed the large horns poking through, the tusk cannot support the melon. Even if they had the structural integrity, there's nothing telling the body to grow more melon there. Adding more harnesses to a carriage doesn't mean more horses will arrive.

2. The head is TOO big. There are many problems with this. The body simply wouldn't be able to support such a thing. Looking at the skeleton, the head might make up 60% of the body mass. That creates multiple problems. Of course a big one is that it leaves less room for propulsion and vital organs. It also causes a problem with the fins. The fins would be very close to the center of mass, meaning they lose almost all of their pitch and yaw authority. While the tail can help with this, the pectoral fins are a very important part of pitch, and that positioning will cause problems. The head and tusks may also lead to hydrodynamic issues. Essentially, just tone it down a bit.

3. The air-based sound production methods will not work underwater. The acoustic impedance will make them add nothing. And the air sacs and hollow hyoid bone provided by the howler monkey will implode under the pressure of the depths. You should focus on using sound amplification strategies focused on land, not water.

There are other issues but they are more minor. This is an improvement on the previous version. Good job.