We may never know the true intentions behind the attacks because we aren't Orcas. That should not mean we must escalate the situation between humans and orcas. Using more noise and susbtances to fend off one species may have unintended affects in other species or ecosystems.
If they are targetting objects that are luxuries of humans (for example a boat or yatch) then we humans should consider just not participating in those activities. We should not be introducing more sophisticated solutions which may come with even more unforeseen consequences. In this case, I believe less is more. The less we humans invade their space, the less likely either human or orca is to be injured or killed. If this is just an Orca cultural fad then it may mean this destructive behavior will disappear quickly if they are left alone.
Human enjoyment or satisfaction does not have to come from distressing or endangering other life. Sentient or not.
Regardless of Orca intention or perspective, I'm still rooting for the Orcas. It's their home. We humans have caused way more damage to their homes than they have to our boats and yachts. Their damage to our stuff is totally justified in my eyes.
I ran into an issue involving just this problem a few years ago. I met someone while I was living abroad. We fell in love but we both had to go back to our respective countries eventually. We tried a long distance relationship for a short whole but agreed it wasn't going to work out so we just remained good friends and spoke often to each other over video call for a number of years.
When we first met, I found it super easy to talk with her because I was able to read her emotions from her facial expressions. She had a very expressive face which made it easy for me to understand subtext with her compared to other people. When we started talking over video call, I was still able to read her face so the conversation quality didn't drop any noticeable amount.
About half way into 2020 she moved to another country and wanted to have voice calls as her living conditions changed. Between standard voice quality loss in modern technology, my brains voice audio processing issues (voices in noisy backgrounds are muffled or garbled but I can hear a coin drop in a noisy automated manufacturing plant) and the loss of using video chat felt like ~~I couldn't talk or understand her anymore.~~ I was using more mental energy to talk with her.
Without video, I could no longer read her face. I could no longer understand her. She did not want to express her feelings verbally to help me understand things which didn't help. It was a very confusing experience at the time because I didn't understand what was happening until I was able to piece it together at a later time.
Turns out I hate phone calls because I can't read a person's face to help build extra context about what a person is saying. I may not always get context right in face to face conversations but any little bit of information really helps. Facial expressions, body posture, tone and whatever else a person does while talking is all super useful information for me and a phone call strips all of that away.
Eye contact is pretty bad but I'm more self accepting of bad eye contact. The loss of all those visual cues due to a phone call is stressful for me.