23710-1EA3B ENGINE CONTROL is the revised ecm
if you have a whine through the Polk speaker, it could be the speaker itself, the external amp driving the speaker (if you have one), the head unit itself, or a general grounding issue. If it is a grounding issue, however, you will usually either hear a solid hum (not a high pitched whine) that doesn't vary. OR, you can have a high-pitched whine that goes up and down in frequency based on engine RPM.
In either case, I suggest moving this to the audio forum if you can't determine the issue.
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