Merman Blix has a silicone tail that doesn't have scales:
https://www.facebook.com/rastablix/p...type=3&theater
The Mertailor made a silicone orca tail but I don't think it is skin smooth - It looks slightly textured:
https://s-media-cache-ak0.pinimg.com...24bcc893ae.jpg
The main problem you are going to run into is seaming your tail. Seams can be easier to hide when you are working with scales but when you have a very smooth tail, the seams will be very noticeable if you are not careful. I once read a tip on here saying that you can put mixed silicone in the fridge for a short bit to make it less runny. This will make it easier to seam the tail because the silicone won't be too runny.
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