Did a bit of a deep dive with my friend PapayaJordane after Kefka14 & I were struggling to match the pace of Nordanix & Ominij's CoOp WR IL; Here is some of the things we found!

Found by PapayaJordane, it turns out the Boss has a long idle animation that must be finished before the boss will decide it's next action! ( Throw Iceberg, Call for help, or Another Idle Cycle ) The long idle animation goes Tail Wiggle to the side, then Two Nose "boops" forward, into a Tail Wiggle to the other side followed by another Two nose "boops" forward. This seemed like RNG for the longest time with the boss "randomly" standing there not wanting to throw and iceberg, but since the idle animation is cancelable by getting hit by an ice berg you can beat the boss faster by resetting the boss's idle animation at the correct time so the idle animation ends on top of the next "Throw Iceberg" Trigger! No more need to try and hit the boss as fast as possible anymore :D

Next found by 7thArmstrong, You can actually prevent the "Call for help" from the boss, preventing penguins from getting spawned! After understanding Idle Animation, you can time one of the rabbits to strategically drown right before the boss is done the idle animation, I usually aim to fall in the water after the First 2 Nose Boops. Since both rabbits are not "In Play" the boss seems to skip over the call for help and continues into the next idle cycle! Also note that it seems Throwing an Iceberg takes priority over Calling for Help. Lucky!

The fight is no longer an RNG feeling nightmare, and is now entirely skill based positioning on ice physics lol