No Lubegard products had Sperm whale oil. Whale oil is actually an excellent lubricant for usage in AT's and other equipment needing a naturally large VI. So yes ATF did contain sperm whale oil.
The oil must be able to withstand the shocks and loads created by the transfer of engine horsepower and torque to the wheels
Right up until commercial whaling was largely outlawed in the 1970s, a major component of this high-pressure lubricant came from sperm whales. These compounds have since been replaced with more modern manufactured equivalents.