Here is an old article from surfline about the burrying of whales and attracking white sharks right there on good ol' San Onofre.
A truer explanation came from Paul Amaral of Channel Watch Marine, who was hired to move the whale: “We moved the whale to a spot where heavy equipment could get onto the beach to bury it. Dolphins die, sharks die, whales die, it’s a natural process, what would you have done?”
One of the answers to that was: “Give it to the SeaBees or the Navy SEALs, they love blowing **** up,” but Amaral said time and tide and money determined how this whale was disposed of: “We had to get that whale to a place where they could determine the cause of death and get it into the ground, and that is what we did.”
They made haste with the waste, and that was not so smart. In August of 2003, the U.S. Marines took helicopter photos of five smaller sharks, and two sharks as large as 15-17 feet between the nuclear plant and Trail One at San Onofre. A photo of a surfer bobbing cluelessly with a big fin lurking in the background made it into the media around the world. The next summer, surfer Kelly French had a close encounter with a white shark at San Onofre, which nudged and bumped but did not bite him.
The sudden and regular appearance of white sharks at San O was a mystery until Ralph Collier of the Shark Research Committee chimed in on the Who the F&* Knows column of www.surfline.com.
“The shark sightings at San Onofre really started in November 2002. That is when several surfers contacted me to report encounters with what they thought were small white sharks while surfing Trail # 1. After several months of sighting and encounter reports and emails...I traveled to San Onofre Trail # 1 and interviewed a number of surfers and lifeguard personnel. It was during this visit that I learned a dead whale had washed ashore in November of 2002 and that it had been buried on the beach. Surfers informed me that at times it was possible to observe an 'oily slick' on the water that would be carried out to sea with the outgoing tides. So the original sightings and increased frequency of white sharks at San Onofre could have been the result of the dead whale on the beach leaching decaying material into the water, which then attracted the white sharks from off shore.”