Howard Howe: We survive at all costs. Only to butcher again. And again. Until we ourselves are at last butchered in turn.
Howard Howe: Your life as you knew it is over, Mr. Bryton. So if you wish to continue living, you will be a walrus, or you'll be nothing at all.
Howard Howe: To solve a riddle older than the Sphinx. To answer the question which has plagued us since we first crawled from this Earth and stood erect in the sun. Is man, indeed, a walrus at heart?
Wallace Bryton: I don't wanna die in Canada.
Howard Howe: Hello. I am an old man who has enjoyed a long and storied life. And after eons of oceanic adventure, I know I do not wish to spend my remaining years alone while I have some stories to share.
Howard Howe: I'm so very tired Mr. Tusk, battered by a life of cruel fate and poor decisions and the terrible consequences of both.
Ally Leon: It's good to cry. It separates us from the animals. Shows you have a soul.
Howard Howe: You know I was thinking, The melancholy of losing a limb must be akin to mourning a close friend that you too often took for granted.
Howard Howe: Be not vexed or heavy of heart, Mr. Bryton. We two are embarking on an expedition not unlike that of the doomed Anastasia. Their mistake was they look for the monsters out there. They shouldn't have left the dock. The beast has always lied within.
Howard Howe: Well I became acquainted with a walrus when I was lost at sea.
Howard Howe: Always do sober what you'd do drunk. It will teach you to keep your mouth shut.
Answer: There's no clear answer but after defeating and killing Howe, Wallace seemed resigned to his fate that he was now living as a walrus and may have refused corrective surgery. It wasn't until the end when Ally said that she still loved him that his humanity began to resurface.
Phaneron
I agree with this, and I also think it wouldn't be worth correcting. He would still not look human.