I think there are four factors at play.
First, what the user does. Some seem to have noise issues is related to file operations. If this true, someone that does a lot of large file operations like editing and producing videos they are going to have more file operations than someone that does more normal office work save the odd spreadsheet and documents.
Second, variations in tolerances of components. Components all have a spec that has some tolerance to the spec. If you get two components that are at the edge of the tolerance bands you may have more of an issue.
Third, there is variation by supplier. We have all heard stories that Samsung or LG MacBook displays are better than some other vendors display. The same thing happens with components and sub assemblies.
Four, not related to manufacturing, but is a factor, is sensitivity to high frequencies. Some people can hear coil whine more clearly than others. As we age we lose are abilities to hear noises. The loss starts in our teens and progresses until we die. There are even devices like Mosquito,
https://en.wikipedia.org/wiki/The_Mosquito, that target this ability to drive teens and young adults away from places.