Testing the Flip Fluid addon for Blender.
The wave sounds effects are not simulated :-)
All rendered in a single combined pass.
https://blendermarket.com/products/flipfluids?ref=46

Stats:

CPU: AMD Ryzen 1800x, 16 threads
GPU: 2x GTX 980

Flip Fluid Simulation:
400 frames simulated, ~90 sec per frame, Total: 10 hours
Resolution: 500, Subdivision: 1, Particle Size; 1.10
Whitewater particles: ~300.000

Rendering:
150 frames rendered, ~38 sec per frame (GPU, 2x GTX 980), Total: 90 minutes
Fast ocean shader (no SSS): https://t.co/E64hIVyerU
Full blend file (does not include the baked datas): https://gum.co/oHeQV

Rock assets credit goes to OliverMH, Creative Commons 3.0,
https://creativecommons.org/licenses/by/3.0/
https://www.blendswap.com/blends/view/71209