As previously mentioned, the noise is coming from the intake manifold or the air filter housing. It's caused by overlapping pressure waves generated by the slight imbalance in the compressor wheel and, to some extent, the turbine wheel. Because I work with BMW vehicles daily, I'm familiar with this problem, as there's a service bulletin about it.
I'm hearing the same noise on my AFN. Honestly, I don't feel like replacing the turbo just because it's making a whistling sound!
According to BMW, nothing can break as a result, but in the event of a customer complaint, it needs to be replaced

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