There isn't
much variation in opinion. One post claims that all of the people who got machines for review said they were quiet because Apple gave them specially picked machines. Well, here's Parker Walbeck's comparison, published this afternoon, of a built to order Mac Studio/Ultra and a high specced 16" MacBook Pro/Max. He specifically notes that the Ultra is quiet, especially in relation to the MacBook. I had a base Studio Max for two weeks and was happy enough with the performance and noise level that on Friday I turned it in for a $1200 upgrade.
I'll accept that some people find the Studio noise level unacceptable, but I think that they are a tiny minority.