Salt: We have a lack of salt, this is why we love it. Marine mammals have too much, their system has significant modifications to excrete it, but they still don't really like it. For example, penguins can live on purely salt water, they weep the salt away with modified glands. But if they live in a zoo, and they can choose between salty and sweet water to drink, they choose always the sweet. Thus, they would probably not use any salt.
Baking: It is a new development, that we bake the meat, and most of us wouldn't even eat raw one, except the Englishmen. But baking meat concentrates its flavor, and it is visible for everybody. Baking meat would be developed soon, and they would probably like it. In the beginning, it would be some "delicacy".
Most of the marine animals eat mainly meat. The reason is that there are no large plants in the seas, most of them is unicellular. But there is a lot of fish.
Eating the flesh of land animals probably wouldn't be a delicacy, except for their French. It is similar as also we won't really like to eat worms or snails, well maybe the south east asians, but their culture accustomed to it, because they were always overpopulated, with a nearby sea. As we can see, we can easily accustome to alien plants, but it is not so for alien meat (worms). It is probably an evolutionary thing, animals have much higher chance to give us infections.
The sugar in the land plants contains a lot of energy, this is why we find it tasty. It would happen also in their case.
On this I suspect:
They would most probably bring fish from them to the land, and bake them on the shore
They would like to eat it without salt
With sweet fruits
All of these things - eating baked, dead fish on the land, instead living ones in the water - would seem as delicacy for them.