Fingers crossed but I think fixed the problem!
Credit goes to TudiM3 for finding the root cause... Google "HELP NEEDED whistle noise from Intake" and you should find that thread
The whistling sound comes from a loose piece of rubber in the plenum. If you take off the plenum and look into the hole where you connect the idle air tube (pic 1 circled in red) you will see a piece of rubber sticking out.
It looks like over time the rubber starts sagging and creates an air gap in that area. (pic 2 circled in red). When air is sucked through there it makes a whistling sound. If you disconnect the tube the whistling goes away because there is not enough air flowing through that area to create the sound.
The way i fixed it is to use a toothpick to apply some RTV into the gap to seal it. pics 4 and 5. You can also true to glue the rubber piece back into place with epoxy but that will be more difficult due to the extremely limited space you have to work with.
It's a very simple job, all you gotta do is take off the plenum and apply RTV. I've taken off the plenum so many times now I can do it like 5 minutes. The key is to use a flexible driver with a 6mm socket.
*Top Tip: Tape the 6mm socket onto the extension so it does not fall off! Otherwise you'll end up wasting like 30minutes of your life trying to find the socket that fill into your engine bay.
Good luck!
*Note: The reason why i have all that crud in the attachment hole is because I originally thought the whistling sound came from the hose not sealing tightly enough against the hole so i used some liquid gasket to seal it better.