I don't know about beautiful, but at least some orcas seem to find humans quite interesting

Orcas may be able to display theory of mind towards humans and may be interested in relating to them.

Here is what whale researcher Jared Towers and neuroscientist Dr. Lori Marino have to say, taken from an article on the phenomenon of wild orcas sharing food with humans:

"They’re taking something they do amongst themselves and spreading that goodwill to another species," says Lori Marino at New York University, who wasn’t involved in the study.

Towers says this demonstrates that orcas are capable of generalised altruism, or kindness. It also shows that orcas can recognise sentience in others and are curious and bold enough to experiment across species, he says.

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He also says the behaviour demonstrates that orcas have theory of mind, the ability to understand that others have distinct mental states that differ from one’s own.

As is also stated by Towers, who is one of the authors of that study:

"There’s not many other wild creatures out there with enough intellect, resources or guts to test us like this which suggests some convergent evolution between our kinds and highlights that next level respect should be exercised in the ways we interact with them."

The food-sharing behaviours are considered exploratory behaviours by the researchers because orcas are observed usually pausing to see how humans respond to their actions, and thus the orcas are likely "testing" the humans. The behaviours of orcas offering food and other objects to humans are likely just extensions of well-documented cultural behaviours where orcas share food with each other, likely forming and strengthening bonds between each other. The researchers have thus labeled the behaviour as a form of "generalized altruism," where the orcas extend this behaviour across species towards humans as well.

Possible reasons for orcas to engage in this of type of behaviour are stated by the authors of the research paper:

"Offering items to humans could simultaneously include opportunities for killer whales to practice learned cultural behavior, explore or play and in so doing learn about, manipulate or develop relationships with us. Given the advanced cognitive abilities and social, cooperative nature of this species, we assume that any or all these explanations for, and outcomes of such behavior are possible. These cases suggest that societies of generalized reciprocity are prevalent in some populations of this species and indicate that as in humans, sharing is a cultural by-product used by killer whales outside of their own species to explore relationships within their respective environments."

Having theory of mind doesn't guarantee an orca won't harm a human. But it would mean that orcas see humans as being quite different from their prey and other animals. They may recognize that humans also have our own different perspectives and that we also may also be another highly social and intelligent lifeform. Also, unlike other sea creatures, humans may represent a realm (dry land) which orcas do not have access to, so perhaps this could make them more curious and perhaps cautious around people.

There have indeed been extensive historic relationships between humans and orcas, the most famous of which was Old Tom's pod forming a cooperative relationship with whalers in Eden, Australia. Both Aboriginal and western whalers cooperated with these orcas in Twofold Bay, New South Wales. The orcas would alert the whalers to the presence of baleen whales in the area by breaching or tailslapping near the cottages of the Davidson family. The orcas would also often assist in the hunt itself. After a whale was harpooned, some orcas would even grab the ropes with their teeth to assist the human whalers in hauling. It is possible this cooperative relationship was actually started by these orcas approaching and offering humans their food and the humans reciprocating many years ago, or vice versa.