I suspect that the government regulatory department (Minerals Management Service) which had oversight of the deep sea drilling in the Gulf of Mexico had plenty of 'subject matter experts' SMEs to peruse the emergency plans submitted by the major oil companies, but for some reason didn't pick up on the fact that there aren't any Walruses or Penguins in the Gulf of Mexico.

I wonder if the NIMS had actually tasked anyone to go out and rescue said Walruses from their oily doom down in Louisiana. It was part of the emergency plan.