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The sound definietly mimics the drivetrain. Sitting in the drivers seat, it sounds like its coming from the front of the console. Passenger seat, sounds like its in the dash to somewhere behind the engine(Torque converter\Flywheel area).
Seems to only do it when you have reverse thrust on the drivetrain as when you are decelerating or coasting. Almost reminds me of a u-joint thats failing except it whines and doesnt vibrate. Tranny shifting smooth, normal. It makes the sound until you are below around 10-15mph or accelerate. It does sound like an axle whine but is definietly coming from the front of the car. The pitc of the whine changes with vehicle speed.