Have you tried stuffing some foam under the back seat bench … to test - pull up the back seat bench completely - there is one wiring harness for the heater - you don’t have to remove it - leave the seat folded down - drive around see if the noise is more pronounced - you can get noise cancellation foam and stuff it there and put the seat back to see if it helps. There are YouTube videos of how to take rear seat bench out.Every day I hear this sound & no solutions yet huh