When I took it to the dealer, the SA is telling me that the software upgrade will fix the problem. When I questioned the SA, he said that it is not a safety issue, it is not a reliability issue, will not lead to failure and is just an annoying noise.

It could be the intake (BTW, it is all stock), but it does seem to be limited to that speed range and the 4-3 shift. It also seems to coming from underneath the floor (and not the front), but I'm not sure.

Any suggestions on how to isolate the noise to a particular area?