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If you checked your intercooler and it is leaking which is a problem I had to which I had a whistle from it as well!.
In saying that nissan charge about $1400 for a replacement intercooler you can get an up market of eBay with a fan for about $1000
But if your strap for cash check out pwr performance they located on the Gold Coast what they do is they swap your old one and give you a tig welded one and you shouldn't have a problem with it again!. It cost $600 I think from memory as was a few months ago I done mine!. Website below
http://www.pwr.com.au/
It was good as I didn't have another way to get there so I drove there checked with them and quickly took it off and swapped it paid for it and put it back on!. Was stoked with it!..
Hope this helps
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How are things going with your noise any up dates ??