such a tough question @JR! a lot of the records i have collected do have like one or two cues and because of that, they made it on the list. if we talk about records that are dedicated specially to this topic i would choose the classic ones. here's a quick take:
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Ittiologia / Biologia Marina / Mare Romantico / Calaidoscope - i throw these all in the same pot for the style of music plus they seem to have been made with the same equipment in the same studio with/by mostly the same composers
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Fauna Marina by Egisto Macchi - really not a big Macchi fan but this one is special. he has created literally a very deep atmosphere in some of the compositions...
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Underwater 1& 2 on Sonoton - classic records and these remind me of actual television cues from my childhood the most
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Vita E Lavoro Nell'Acqua by Franco Potenza - these compositions are so unusual but so good! i am a secret Franco Potenza admirer and for me this is one of his best records. so creative!
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Diagenesi on River - the craziest [electronic] takes on this topic ever! this one is a big surprise actually. i know that many people will not understand or disagree with me but you asked for my opinion