Hallelujah. Others with the same issue! Mine does the same thing from the rear. It's incredibly annoying during standard driving practices and honestly a bit maddening out of the box. My LR RWD Model 3 did the same thing, and after 3 appointments, the tech finally heard it and they replaced the drive unit. Whisper quiet ever since.
I noticed this when I drove it away from the service center immediately post delivery. It was added to my list of delivery issues that needed correction, but was wasn't addressed. It's been in twice for various corrections and the last time the service manager came out to talk to me, and said: "Perhaps the noise will just go away." WHAT. I stated that I will bring it back again and again until the issue is resolved. I'm not living with the issue since I know it's a defective drive unit that's the culprit. They tried to spin it has the trunk area of the Y being open vs closed on the 3. WHAT. It's a mechanical whine. That has nothing to do with it. Plus, not every issue is going throw a code. Why is it not present in the loaners, or my repaired 3? Because, it's not NORMAL.
I have another appointment on 11/13 for other post delivery issues that still need to be addressed (took delivery mid-July), and the motor is back on the list. The problem is not having the ability to drive with the techs currently to show them the issue immediately, since no tech is ever able to troubleshoot on their own. Regardless of the brand.
Yes, from the rear. The front motor has started to make a lower pitched noise during low speed acceleration, for example, pulling away from the house. It's probably the rear motor in you car too, to be honest. It sounds like a jet engine/turbine. Now, under hard acceleration, perfectly fine. But cruising/regular driving, it better be as close to silent as possible.