I don't entirely agree with you there. The SNP for example proposed that with an Independent Scotland and I quote:
..."will have at its disposal the powers to make Scotland a more competitive place to do business, for example the power to cut business taxes."
Which in my opinion would have an HUGE effect on tourism.
As for summarizing Scotland's exports as "Whisky exports are more or less it... " is just ignorance.
Scotland has a other industries such as agriculture, fishing, textiles, oil fabrication as well as Whisky production and tourism. I'm sure there are plenty more. All of these industries would / could play a HUGE part in Scotland independence.