I was fortunate to be in the right place at the right time several years ago. The closeness to the boat is revealed in the fact that my camera is a “Pentax Optio with a 3X Optical Zoom” and I was not using much of the zoom. The “TWO for” aspect of the photo is the second orca under water to the left. Orcas are member of the dolphin family and as such are curious. On many occasions over the years I have seen orca change their direction of travel to come close to a boat and even make circles around the boat to check out the occupants. The “checking out” is obvious as they turn on their side to get a better view and on one occasion a spyhop about seven meter (20 feet) behind the boat. Sometime sitting and waiting is the best option.
From Wikipedia: “Flaying, also known colloquially as skinning, is the removal of skin from the body. Generally, an attempt is made to keep the removed portion of skin intact.” This grizzly is doing an excellent job of flaying the salmon but I do not think that keeping the skin intact is important. The skin is often the first part of the salmon eaten not because it needs to be removed to get to the flesh but because of the layer of fat located directly beneath the skin. If the bears are selective in their eating because of the abundance of salmon or they are becoming full they will eat the skin, the brain and the roe (eggs) and leave the remainder of the salmon for the seagulls, bald eagles or other scavengers.