Gordon Bauer, associate professor of psychology at the New College of Florida who did not work on the studies, says, "This is the first report, to my knowledge, of a nonhuman mammal's ability to discriminate rhythmic patterns."
But Bauer doubts that dolphins realize they are producing what people consider 'music'.
Link - via Boing Boing
They also recognize themselves on a mirror and that's a cognitive condition only reached by superior primates such as orangutans and humans... And also by smart elephants
http://www.pnas.org/cgi/content/abstract/0608062103v1