Due to the way powering down works it isn't really very feasible for a whale to split up their SP amongst lots of accounts unless they want to spend a long time doing it.

Again I will just waste my time if I try to communicate with n00bs about programming and game theory level logic.

The whale can create a new account and upvote that from his whale sized SP. That doesn't take a long time. He doesn't need to transfer the SP.