Buddy just got a PCB version 2 that sounds totally fine, so I think the PCB version theory isn't 100%.
I've never put any faith in the idea that a particular PCB rev was directly correlated with the coil whine. Having spent some of my career involved in supplying components to high volume consumer electronics brands and their partner manufacturing companies, I feel some of the default "explanations" offered by some folks on this forum to reflect an ignorance of how a typical product build cycle happens.
I'll give an example that, to me, seems far more conceivable than a PCB rev having a problem. A designer/brand like Wiim in this case would typically have a qualified component list. Some of those components -- the TPA3255 for example -- are unique, single-source products and there is no confusion on the source (TI in my example). But many other components are far more generic: resistors, capacitors, and
coils among others. Those generic components may have multiple vendors qualified by Wiim to supply the manufacturing partner. Or even NO qualified vendors: just a spec that any source would need to meet.
So I can imagine some subset of the coils being out-of-spec and contributing to the whine issue. Or perhaps there were multiple vendors qualified, and one vendor was out-of-spec, or even was in-spec but had some novel, unanticipated attribute that the spec didn't comprehend. Or perhaps Wiim didn't even spec the coil, maybe it was spec'd by a power supply sub-system supplied by a secondary vendor. Whatever the cause, Wiim was likely able to identify it and track with some accuracy which batches of product may have the problem. That cause, and those batches, may or may not correlate with a PCB rev, depending on the how the supply chain flowed and the nature of the problem. While I would expect Wiim to know exactly what the origin was, I would not expect them to share it publicly with any granularity. It wouldn't serve much purpose and may even conflict with contractual or NDA obligations with their vendors.
Short version: there are wide variety of possible causes behind this, none of us here have any informed idea of how/why/when the coil whine issue happened, and there is little or no benefit to ongoing speculation or assumptions about it. Personally, I'm just happy to see Wiim act responsibly, acknowledge the issue, replace units when requested, and have the experience/process (and integrity) to intersect with a solution and (apparently) eliminate the problem from the product. That puts them in rarified air in the consumer electronics industry, IMHO.