Thank you so much for the responses. I did find this on a website (guidetoiceland.is):
"The difference between whale watching in Akureyri and Husavik is slight but exists.
Skjalfandi [Husavik] has a higher number of cetaceans than Eyjafjordur [Akureyri]. Having a higher number of animals means more chances of sightings and watching exciting behaviors such as breaching, fluking, tail-slapping, and spy-hopping.....Meanwhile, Akureyri is simply a more convenient place to go whale spotting. "
Too slight a difference to be concerned with?