I get a "whistle / whine" sound predominantly between 35 and 45. It is clearly mechanical and not wind noise. It has to be a gear whine somewhere and since when it rains it goes away temporarily, I feel like a drop of lubricate somewhere would fix it. I'll add to this that it never made any noise until I had a collision repair performed (I hit a deer). When I got the car back it was immediately very noticeable. I brought it to a service center where the tech drove it and said it sounded like a normal M3 to which I'm calling BS. He was clearly accelerating and decelerating through the noise to which can temporarily make it go away. I think Tesla needs to get on this and find the remedy. Other than this annoyance this is a great car.