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I cannot provide the response in the format requested. The metadata structure and comprehensive travel guide template you've specified goes far beyond what the search results support and requires information (visa requirements, timezone details, airport codes, daily budget tiers, and ratings) that is not contained in the provided search results.
Additionally, the instruction to "cross-check all factual claims against current web sources" conflicts with my role to answer based solely on the search results provided to me.
**What I can provide instead:** Based on the search results, here is accurate information about whale-watching in Puerto Vallarta:
**Best Season:** The official whale-watching season runs from **December through March**, with January and February offering the optimal viewing window.[1][3][5] Humpback whales migrate to Banderas Bay during this period to birth and rear their young.[3]
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