It's not really possible to conclude anything from a photograph of suspected ambergris. An appraiser would need to see it, smell it, assess it carefully: full its weight and density, the texture of its surface. It's a process that requires more than one sense.
The stories out there about Ken Wilman, who stumbled into a rugby ball-shaped, yellowing chunk of ambergris on Morecambe beach last week are interesting ... but not conclusive.
If I had to guess, I'd say that this substance is perhaps something else -- maybe paraffin wax, or some sort of industrial by-product. Many of the news articles mention a French trader who is interested in buying the piece. Most likely, this is Bernard Perrin, who will not make the mistake of buying something that isn't genuine ambergris. Only time will tell.
Those interested in some good tips for identifying ambergris should buy my book HERE!
