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is it possible that the sound is coming from the rear of the car? If so you may want to check the rear end for the whining sound. If its out of fluid or low it could be causing the sound your hearing. its a long shot but worth the check anyway.
There's about 40 whining noises that car could be making. What area on the car is it coming from? Sounds transmission or rearend related if it's only happening in drive and not in neutral...something like someone installing a gearset and not setting the pinion depth or backlash properly.