If I read your post correctly let me say that the whining is only there when you have the fans at full speed. To me it sounds like the edges of the heatsink somehow cause it with high CFM. If that wasn't what you were talking about... well it's another thing to consider.
No, it's the motherboard power management that does it (and in some cases the coils of the power supply). Reports are saying that SOME who reported a whine issue could solve their problem by disabling C1E (making the CPU go at max speed all the time, and not reduce speed to reduce power consumption when performance is not needed). Added info from research, it seams to affect mostly power supplies units (PSU) that are made or have any parts made by Seasonic.
