This great rough sea simulation was made by Vu Pham.
VFX Artist Vu Pham continues the series of outstanding water simulations with yet another amazing project. This time, the artist has set up a realistic-looking rough ocean sim with a small boat crossing lifelike waves, generating myriads of whitewater particles in the process. According to the creator, this particular project was made in Houdini using the software's FLIP Fluids, a toolset that allows artists to create fluid simulations.
Here's the node graph behind the project:
And here are some of Vu's earlier projects: