This actually got me wondering about eating penguins, and it turns out people have done it. Opinions on the taste seem to vary perhaps based on the person existing exposure to aquatic bird meat like certain species of duck or diving birds. The big thing being that pretty much everyone agree the meat has a fishy taste due to diet, how or if this is nasty makes it seems to vary by person.

Of course Isokaze is going to have some issues seeing as 1. Japan is in the Northern Hemisphere so the only penguins at hand would be in zoos, and 2. All penguins are protected species so even if she somehow got a live one killing it would probably be a felony.