And this reply back from the skeleton articulator. Catie

Hi  Catie,
  The hair is common in decaying whale tissue . I think it is some
connective tissue inside the blubber. The blubber melts leaving that hairy
look.  Mature beluga whales have teeth very similar in size and shape to
these. The pointyness goes away as they get older and the teeth rub on each
other causing bizarre and variable looking shapes .
 A sea cow or manatee skull is not broad and flat like the shape of this .
Lee

Catie Bursch
Education Assistant/ Illustrator
Kachemak Bay Research Reserve
95 Sterling Highway, Suite 2
Homer, Alaska  99603
(907) 226-4661
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Check out www.homerfieldtrips.com and
www.kbayrr.org