I was going to suggest the possibility of it being tire noise... I've rarely come across actual gear whine at the dealer on any BMW. I'd go to the front tires and run your hand across the thread in multiple directions. It should be smooth, but if it feels choppy in one direction it is most likely noisy tires you're hearing.

Which tires do you have and how many miles on them?

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RIP 4.6is.....

2003 4.6is