I thought orcas were traditionally divided into three types. There is no standard for what is or isn't a "species".
But it doesn't matter at all; the difference between the taxonomic level of "sharks" and the taxonomic level of "orcas" is unimaginably large regardless of what you want to call the levels.
Not at all. Without even mentioning plants and bacteria, wolves are canis lupus and dogs are canis familiaris. But interfertility is often a bigger problem between two types of dog than it is between a dog and a wolf.
But it doesn't matter at all; the difference between the taxonomic level of "sharks" and the taxonomic level of "orcas" is unimaginably large regardless of what you want to call the levels.