We have an AWD Model 3 (non-performance) delivered on September 7, 2018 that also exhibits front wheel motor beep and whine. It was particularly noticeable on delivery day, but I believe that it has subsided with time. That said, if I turn off the radio and listen for it, I can hear the motor freewheeling when not under load and "beeps" as the computer selectively routes power to the motor under load. I don't hear whine at high speeds though, presumably because the road noise here in New England can be pretty high due to rough surfaces.
The sound from the Model 3 is different from the clear high-pitched whine I get on my 90D under load. That said, I think some of that comes from the driver's seating position being closer to the front motor on the model 3 and therefore providing more audio detail.
We will be making a service appointment to deal with another minor issue on the Model 3 (namely, our steering wheel being mounted slightly askew), we we'll ask the Dedham MA service center to look at it, and we'll report back what they say.