Star Citizen is a game that’s been in development forever, all while attracting money in forms of donations and sales of in-game ships. A single-player game by the same devs, Squadron 42, is a somewhat similar story, except that people can’t even play it yet (as far as I remember).
A whale is a tern that often means someone/something that brings you the substantial part of your revenue, so in case of the games above, whales would be the players that spend most money on the in-game ships or donations to support development.
The “whale fracking operation” in this context probably means that the entire trailer is a yet another bait for the community to go crazy and bring in the money so that the devs don’t starve and finally deliver finished products.
The punchline is, however, that it’s likely not gonna happen anyway lmao