Just subscribed to the forums for this. Purchased Airpods 3 at an Apple Store on Friday Oct. 29th. Returned them because of a noticeable coil whine in the right earbud when idling (no sound). They were assembled in China. Ordered some online from the Apple Store, received them on Nov. 5. Assembled in Vietnam. Coil whine in right earbud is still present, but a lot quieter, I will keep them. No noticeable whine during calls. All devices running latest OS releases (iPhone 13 mini iOS 15.1, MBP 16 2019 macOS 12.0.1). I think it all comes down to the quality of the power management chips supplied for the AP3.
I'm 35-40 years old and still have very good hearing. I consider myself an audiophile, studied in sound mixing/mastering and can't tolerate in-ear earphones for a long period of time. AP3 offer an excellent compromise in terms of sound, convenience and comfort.