I can hear both in my D. The pitch is the same, but the front one is closer to our ears and seems less insulated, so I can hear it more, especially on deceleration. For comparison, go drive an S60 or S85. I test drove an S85 and it's definitely quieter.
That said, I don't think my mission is to have a soundless car. I think the sound of electric whirr is integral to the EV experience. Hearing increasing volume of a warp-drive sounding thing as you apply power to your spaceship is very satisfying.
- K