[Yusup Hizirov (OP)]

This theory has very good testability.
If high tides form on that bank where you are standing, it means that the current is moving fast along this bank.
It is easy to check based on a map of the sea currents that are on the Internet.

Approximately the tide chart will look like this:
1 km / h - 1 meter.
2 km / h - 2 meter.
3 km / h - 3 meter.
And so on.
And no philosophy.

The amplitude of the tides also depends on the size of the whirlpools, the amount of water under the whirlpool, the distance from the coast to the whirlpool, and the direction of flow (to the west, east, north, south).

The only way to refute the whirlpool theory of tides is to name the coast where the current is moving fast, but there are no high tides there.

[Yusup Hizirov (OP)]

All of these theories are easy to test with hydrocollider. Hydrocollider - half-filled vessel with a rotating liquid (bucket, glass, bottle, mixer).
If the liquid rotates in the right, then the bucket around itself (in orbit) must be rotated to the left.

[Bored chemist]

If the horse has died - get off!