My money is on the ring and pinion as the culprit. Problem is, even with a correctly set up dif., once a noise has become noticible NO amount of adjustment will make it go away. The setup lash may be 0.003" to 0.015" (what I actually have seen) and not 'whine'. The whine most probably will not cause further mechanical problems (some difs whine no matter what is done to correct them) but it is a problem of perception. Customers just don't like to hear noises(my high frequency hearing is shot so I don't hear them anyway)!
Some causes---incorrect pinion spacer, wrong preload sleeve or wrong preload torque, incorrect lash setting, incorrect preload on carrier bearings, broken or chipped teeth, incorrect axel allignment(bent housing) in side gears, broken spyder gears, bad bearings, wrong lubricant and a lot more I can't think of right now.
Anyway, good luck. It is still one of the 'Black Arts'.
Rod