They have ARPU targets (Average Revenue Per User) and UAC targets (User Acquisition Costs). Whales contribute significantly to the game's bottom line. Non-paying customers are vital, because player population is a game quality, and Whales need a population to notice how awesome they are.

But game companies don't tend to separate Whales from other players (at least not the ones I've worked for), they tend to care about ARPU, which is more stable, and a much easier target to shoot for. And they want to keep UAC down, which lowers the required ARPU for a successful game.