I was under the impression it was a gear whine. You can probably exclude the diff now!
In neutral, part of the gearbox is still turning over. This can still make noise, but I'm now thinking about getting you to define "whining" more clearly (and I don't mean "awww, someone ate all the cake!").
Is the whining a shrill, high-pitched screechy sound like fingernails on a blackboard? This could be the turbo spinning down and if it's making that sort of noise, it might be in trouble. Clean the hose connected to its intake, then remove it taking care not to let anything inside. Try wobbling the shaft, give it a spin. It shouldn't wobble much at all and it should feel smooth to turn - a small amount of resistance to get moving, that's the cold oil, but it shouldn't feel rough.
If the whining is a heavy sound that lowers in pitch with vehicle speed then it's probably gears (and I'd suggest the input shaft of the gearbox, or perhaps the clutch).
Next time you're out driving, drop the car in neutral and slow down. What happens? Does the sound die off shortly after the engine revs drop, or as the vehicle slows? If you re-engage the gears while slowing down without using any throttle, does the sound come back?