I would imagine it would taste similar to otter as they both eat mainly fish, but otter is extremely lean. Penguins need alot of fat for arctic warmth, so I'd bet it's got some fantastic marbling..... count me in!
Looks like you've got yourself a good one there! Most of my family is of polish heritage, and my hometown is heavily populated with the offspring of polish immigrants. Poland is doin' it right in more ways than one! Polish pride!