Fat doesn't fossilize, but they can be infered from the great increase in relative size of the mandibular foramen. There is fat in the faces of mammals. Those whales fortunate enough to have sufficient fat to better hear would have a survival advantage. It is you that claims it all occurs miraculously and counter to the way the evidence pointed it occurred.
But let's put that fantasy sneaker on your foot. What is the creationist explanation for the dramatic increase in relative size of the mandibular foramen? Evolution provides a good explanation especially in conjunction with the change in ear structure as whales moved into the water. What would a creationist theory propose if one existed?