I have been honest, as well as providing you some real-world examples as to what mammals are fully or semi aquatic, and how they live in those environments without gills and fins.
But you want to play some silly games, as to why chimpanzees don’t have these. You wrote this in regarding to gills:
“Anything can develop, according to the theory.”
Just because there are possibilities for such changes to occur, DOESN’T MEAN THAT SUCH CHANGES HAVE TO HAPPEN!
And clearly “fully aquatic” marine cetaceans like whales, dolphins & porpoises don’t need gills. They can hold their breath underwater for longer periods of time than other mammals, so all the cetaceans need air, they would swim to the surface. Semi-aquatic animals, like seals, otters, hippopotamus, platypuses, etc, also don’t need gills.
As to chimpanzees, you are being ridiculous, as they have no needs to live in water, for they lived in tropical rainforests, so there would be selective pressures for them to grow gills.
It is you who don’t get it. You are being unreasonable with your examples.
Why not look in the real world, instead of imagining some unrealistic scenarios?